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In a many-to-many unary relationship an occurrence of one entity type can be associated with many occurrences of another entity type while each occurrence of the second entity type can be associated with many occurrences of the first.
Dividend Distribution
The method by which a corporation's earnings are distributed among its shareholders in the form of dividends.
Retaining Earnings
Profits kept by a company for reinvestment in its operations rather than distributed to shareholders as dividends.
Residual Dividend
A policy whereby dividends are based on earnings after all projects with positive NPV are funded.
Capital Budgeting Projects
Long-term investment decisions made by companies to invest in projects or assets with the aim of generating revenue or reducing costs in the future.
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