NET SALES is gross sales less discounts, allowances, sales returns, freight out, etc.
INVESTMENT CAPITAL is capital realized from issuance of long term debt, common shares, or preferred shares.
DIVIDEND DATE: The payment date remains the same over the life of the issue, but the board of directors must approve or declare each individual payment. On the date that a board declares a dividend, it also sets a record date and ex-dividend (without dividend) date.
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