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122 The first signs of peer interaction include pointing to or smiling at another infant.
Final Dividend
The last dividend payment made by a company to its shareholders for a fiscal year, after the company's final annual earnings are known.
Tax-Effect Adjustment
Adjustments made to account for the tax implications of differences between accounting and tax treatments of items, ensuring financial statements reflect future tax liabilities or assets.
Intragroup Services
Services provided by one entity within a corporate group to another entity within the same group.
Statement of Financial Position
A financial statement that reports a company's assets, liabilities, and shareholders' equity at a specific point in time, providing a basis for computing rates of return and evaluating its capital structure.
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