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A significant feature of the civil law (code) system is:
Net Income
The profit of a company after all expenses, taxes, and costs have been subtracted from total revenue.
Dividends
Payments made by a corporation to its shareholders, typically from earnings, as a distribution of profits.
Dividends
Payments made by a corporation to its shareholder members, usually derived from the company's earnings.
Consolidated Statement of Retained Earnings
A financial statement that shows the changes in a corporation's retained earnings over a specific period, combining the retained earnings of the parent company with those of its subsidiaries.
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