BASE CAPITAL Definition

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BASE CAPITAL includes (1) shares that (a) are non-cumulative, non-retractable, non-redeemable and, if convertible, are only convertible into common shares, and (b) have been issued and paid for; base capital also includes (2) contributed surplus, and (3) retained earnings.

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MONEY MEASUREMENT PRINCIPLE see MONEY MEASUREMENT CONCEPT.

ABNORMAL RETURNS is the difference between the actual return and that is expected to result from market movements (normal return).

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