FINANCIAL PROJECTIONS Definition

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FINANCIAL PROJECTIONS are prospective financial statements that present, given one or more hypothetical assumptions, an entity's expected financial position, results of operations, and changes in financial position. A financial projection includes several alternative scenarios while a forecast is the single most likely scenario.

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YEAR-END DIVIDEND is a payment to stockholders from retained earnings, declared at the end to a business year.

PERCENTAGE DESIGN, in construction, is the percentage expended for design and construction management services in proportion to total construction.

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