Distributable reserves: related pages

A reduction of shareholders capital or other non-distributable reserves.

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 most common form of equity. Shares with equal entitlements to share in profits and to vote.

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.