Bonds which can be redeemed before maturity at specified intervals at full face value.<\/p>\n
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 amount should be used. See also accounting concepts. This might seem a little pessimistic but on the whole, most accountants prefer prudence to indiscretion.<\/p>\n
A feature of takeover bids, in which an acquiring company tries to persuade the shareholders of a target company that the present management should be replaced by one proposed by the acquirer. The shareholders are asked to exercise their proxies in favour of the acquiring company. The management of the target company also tries to woo the shareholders in the same way.<\/p>\n
Proportionate allocation or distribution of a quantity (such as costs, income, shares, taxes) on the basis of a common factor. For example, profit is generally divided among several stockholders (shareholders) on the basis of the amount of stock (number of shares) held by each. Latin for, according to the rate.At a certain rate; in proportion to. A pro rata dividend is declared for a period of less than a year. When rights issue allotments are made they may not be at the beginning of a company\u2019s financial year; the pro rata dividend will cover such period as the shares have been on the company\u2019s book. Similarly, if a company starts functioning say, in August and declares a maiden dividend, it will be proportionate to the number of months the shares have been held.<\/p>\n
This is arrived at by deducting expenditure (cost of materials, manufacturing expenses, overheads, interest, and depreciation) from income (net sales plus other income) and providing for taxation and investment allowance reserve on the amount. However, what remains is not entirely distributed among shareholders. A proportion of this \u2013 large if the company is growth \u2013 oriented \u2013 is transferred to general reserve.<\/p>\n","protected":false},"excerpt":{"rendered":"
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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-277","post","type-post","status-publish","format-standard","category-general","entry"],"_links":{"self":[{"href":"https:\/\/www.niftylivecharts.com\/blog\/wp-json\/wp\/v2\/posts\/277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.niftylivecharts.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.niftylivecharts.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.niftylivecharts.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.niftylivecharts.com\/blog\/wp-json\/wp\/v2\/comments?post=277"}],"version-history":[{"count":0,"href":"https:\/\/www.niftylivecharts.com\/blog\/wp-json\/wp\/v2\/posts\/277\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.niftylivecharts.com\/blog\/wp-json\/wp\/v2\/media?parent=277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.niftylivecharts.com\/blog\/wp-json\/wp\/v2\/categories?post=277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.niftylivecharts.com\/blog\/wp-json\/wp\/v2\/tags?post=277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}