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並前往https://www.frc.org.uk/getattachment/3a7972af-35ae-4354-8136-0b395f5bbbba/Dividends-implementation-study-Lab.pdf

Disclosure of dividends – policy and practice - I Financial ...

Dividend policy disclosures - Lab project participants identified good ... o The specific level of distributable profits/reserves of the holding company; or.

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