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

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PRUDENCE CONCEPT, otherwise known as conservatism, says that whenever there are alternative procedures or values, the accountant will choose the one that results in a lower profit, a lower asset value and a higher liability value.

PORTFOLIO is a term for describing all the investments that an entity owns. A diversified portfolio contains a variety of investments.

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