INTERIM DIVIDEND is the declaration and payment of a dividend prior to annual earnings determination.
BELOW THE LINE, in accounting, denotes credits or debits affecting balance sheet accounts rather than the income statement. Extraordinary items may also appear below the net profit line in the income statement, but accounting standards-setters have increasingly favored reflecting most such items in periodic net income.
VOLUME is the amount of trading activity, expressed in shares or dollars, experienced by a single security or the entire market within a specified period.
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