Shareholders' funds: related pages

Capital structure

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

Fair value

The value of an asset or liability in an arms length transaction between unrelated willing and knowledgeable parties. A concept used in many accounting standards including the IFRSs.

Gearing

A measure of the extent to which a company is funded by debt.

ROCE

Return on capital employed. EBIT ÷(shareholders funds + debt).

RoE

Return on equity. profit ÷equity.