Write a cryptogram for the message "MERRY CHRISTMAS" using the matrix 
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Definitions:
Reported Earnings
The profit a company officially reports to the public in its financial statements, adhering to standard accounting practices.
Current Earnings
The amount of profit a company has generated during a specific period, often before the deduction of taxes and other expenses.
Stock Prices
The current market price of a company's share, reflecting what investors are willing to pay for it at a given time.
Capitalization Rate
A rate of return on a real estate investment property based on the expected income that the property will generate.
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