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A restriction of retained earnings is most likely to be required by the
DSM-5
The fifth edition of the Diagnostic and Statistical Manual of Mental Disorders, a comprehensive classification and diagnostic tool for mental disorders.
Diagnostic Criteria
The specific conditions and symptoms that must be met for a healthcare professional to diagnose a particular disorder or disease.
Reactivity
The phenomenon in which the behavior of individuals or systems changes as a result of being observed or measured.
Clinical Observations
Refers to the collection and analysis of patient data based on their behavior, symptoms, and history as part of the diagnosis and treatment process.
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