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On a Common-Sized Income Statement, All Items Are Stated as a Percent

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On a common-sized income statement, all items are stated as a percent of total assets or equities at year-end.


Definitions:

Distributions

In finance, distributions refer to payments made by various entities, such as mutual funds or investments, to shareholders or partners.

Shareholders

Individuals or entities that own shares in a corporation, entitling them to a portion of the company's profits and assets.

Dividend Policy

A company's strategy or policy for distributing a portion of its earnings to shareholders in the form of dividends.

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