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FINANCIAL MANAGEMENT TERMS AND CONCEPTS

Horizontales
Individuals or institutions that own shares in a company and expect returns like dividends and capital gains.
Choosing how and where to invest company funds for growth e.g., buying machinery, land, or entering new markets.
The financial gain after deducting all costs from revenue.
The portion of profits paid to shareholders.
Earning interest on both the original amount and the accumulated interest.
Verticales
Choices a company makes about how to raise moneyeither through debt (loans) or equity (selling shares).
Calculating the present value of future moneyused to evaluate if an investment is worthwhile today.
People or entities who owe money to the business (e.g., customers who bought on credit).
Individuals or companies the business owes money to (e.g., suppliers).
The uncertainty or possibility of financial loss in investment or business decisions.