SHAREHOLDERS´ EQUITY


The value of a company as shown in its financial records, which is its assets minus its liabilities
(= the money that it owes)


SHAREHOLDERS´ FUNDS


The value of a company’s assets minus its liabilities. This legally belongs to its shareholders


SHARE CAPITAL

The money that investors put into a company when they buy shares, which the company uses to
continue its activities


COMMON STOCK

A share in a company that gives the owner the right to a dividend and usually the right to vote at
meetings of shareholders


RETAINED EARNINGS / PROFITS


The part of the profit made by a company after tax has been paid that is invested in the company
rather than being paid to shareholders as dividends


ADDITIONAL PAID-IN CAPITAL


Excess received from shareholders over the par value (or stated value) of the stock issued


DEFFERED INCOME TAX

A liability recorded on the balance sheet that results from income already earned and recognized
for accounting, but not tax, purposes.


ACCRUED EXPENSES

An estimated amount of money that a business owes for goods or services that have been supplied to
it but for which no request for payment has been received.


CREDITORS  / ACCOUNTS PAYABLE


The amounts that a business owes to its suppliers or to people who have made loans


DEBTORS / ACCOUNTS RECEIVABLES


The amounts of money that are owed to a company


PREPAID EXPENSES

A type of asset that arises on a balance sheet as a result of business making payments for goods
and services to be received in the near future


WORK IN PROGRESS

Products that are only partly manufactured at the end of an accounting period, valued at the cost
of the materials, labour and some regular costs.


FINISHED GOODS


Completely manufactured products which ready for sale and delivery to the marketplace.


STOCK / INVENTORY

Goods owned by a company, such as raw materials or parts, products being made and finished
products.


TANGIBLES / TANGIBLE ASSETS

Goods owned by a company, such as raw materials or parts, products being made and finished products


INTAGIBLES / INTANGIBLE ASSETS

Something that a company has and that benefits it but does not exist physically, for example a
brand or the company’s reputation.