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Dividends Declared
A formal announcement by a company's board of directors to distribute a portion of the company’s earnings to shareholders.
Dividend Income
Income earned by investors from receiving dividends, which are distributed portions of a company's profit.
Non-Controlling Interest
The portion of equity in a subsidiary not attributable, directly or indirectly, to the parent company, reflecting the minority shareholder's stake in the subsidiary’s net assets.
Entity Method
A valuation approach in business combination accounting that views the acquiring and target company as a single entity from the date of acquisition.
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