Capital reorganisation: related pages

Retained profit, or retained earnings is the amount of profit kept by the company rather than paid as dividends.

Deduction made in a company's consolidated accounts for amounts attributable to minority shareholders in group companies.

The non-dsitributable part of shareholders funds arising from increases in the value of assets.

An number shown on the balance sheet; the total of the par values of all shares in issue.

The particular combination of debt, equity (shares) and other sources used by a company to finance its long term requirement for capital.

The nominal value of a share in terms of share capital as shown on the balance sheet.

The issue of new shares to existing shareholders at no charge in proportion to their existing shareholdings. It is basically a bookkeeping exercise.

The stake a businesses owners have in it; assets minus liabilities.

Treasury shares are a company's holdings of its own shares.