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Which of the following is NOT a characteristic of equity? a Dividend payments are fixed and do not change year to year. b There is

Which of the following is NOT a characteristic of equity?

	a	Dividend payments are fixed and do not change year to year.
	b	There is no maturity date.
	c	Shareholders are paid last and receive whatever is left after paying operating expenses and debt holders.
	d	Dividend payments are at the discretion of the board of directors.

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