PROPRIETORS FUNDS Definition

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PROPRIETORS FUNDS is owners capital plus net profit minus owners' drawings.

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HARD ASSETS are physical assets (land, buildings, equipment) and financial assets (cash, credit, financial instruments). Hard assets are usually on the records of account in an organization and subjected to inventory and/or custodial safeguards. See also SOFT ASSETS.

EX-DIVIDEND DATE is the first date a stock trades without dividend, usually four business days before the record date.

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