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Definitions:

Payment of Dividends

The process by which a corporation distributes a portion of its earnings, decided by the board of directors, to its shareholders as a return on their investment.

Stockholders

Individuals or entities that own one or more shares of stock in a corporation, making them partial owners of the company.

Operating Activities

Business activities directly related to producing and delivering goods and services, affecting a company's cash flow.

Cash Flows

The overall volume of cash inflows and outflows within a corporation, significantly affecting its liquid assets.

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