Reserves The constitute part of the capital of a company, other than the share capital. Reserves arise out of the retained profit and share premium, if any, charged. These are surpluses not distributed among the shareholders. Certain kinds of reserve cannot be distributed by way of bonus, or subsequent dividend, e.g. share premium account or capital redemption reserve. Surplus … [Read more...]
Archives for 23/10/2009
refinancing and reinvesting
Refinancing refinancing is the paying back some or all of the loan capital by a company and obtaining fresh loans, usually at a more favourable rate of interest. Regional Stock Exchanges Exchanges it is in the regional financial centres apart from the main stock exchange. Thus the principal exchange in India is the Bombay Stock Exchange; all the others are … [Read more...]
ratio analysis and related terms
Radar Alert it is a Close monitoring of the stock market activity in a company’s shares by a SHARK WATCHER appointed by the company for that purpose.The watcher will keep stock of the buying and selling of the company’s shares and determine if an ACCUMULATION is taking place or not . If such a thing begins to happen the company will be immediately alert so that it can take … [Read more...]
qualified account or report
Qualified Accounts or Report An auditor’s report which is not fully satisfied with the books of account or records, or isn’t very happy about the explanations offered by the management. Such a report to the shareholders of a company also indicates the trading accounts and the financial position as presented by the company. Even at the risk of losing their positions as … [Read more...]
tax concepts
Put Bonds Bonds which can be redeemed before maturity at specified intervals at full face value. Prudence Concept Accounting concept that requires recording (recognizing) the expenses and liabilities as soon as possible, but the revenues only when they are realized or assured. It implies that only that method of determining asset value or net income which yields the lesser … [Read more...]