Examlex
Which of the following is not important documentation for substantive procedures for debt?
Return On Equity
A measure of a corporation's profitability, indicating how much profit a company generates with the money shareholders have invested.
Dividend Per Share
The amount of dividend that a company pays out over a year divided by the total number of its outstanding shares.
Earnings
The net amount of money a company earns during a specific period, often reported quarterly or annually, indicating its profitability.
Market-capitalization Rate
A valuation ratio determined by dividing the market capitalization of a company by its after-tax earnings, reflecting how much investors are willing to pay for a share of the company's earnings.
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