The proportion of a bank's total assets held as shareholders' equity and certain other defined classes of capital, indicating the bank's ability to meet depositor and creditor needs.
The practice of writing off goodwill to reserves and creating a goodwill account, which was deducted from shareholders' funds, known as dangling debit, and its cessation under Financial Reporting Standard 10.
A comprehensive guide to Real Terms Accounting, its historical context, methodologies, importance, and practical applications.
Return on Equity (ROE) is a financial performance metric calculated by dividing net income by shareholders' equity, indicating how effectively a company uses shareholders' funds to generate profit.
Return on Equity (ROE) is a financial metric that measures the profitability of a company relative to shareholders' equity.
An in-depth exploration of Shareholders' Equity, its components, importance, and implications in corporate finance.
A financial statement that showcases the increase or decrease in shareholders' equity from all recognized gains and losses during a given period, excluding shareholder transactions.
The Debt-to-Equity Ratio measures a company's financial leverage by comparing its total liabilities to shareholders' equity, indicating the extent to which owners' equity can cushion creditors' claims in case of liquidation.
Understanding Donated Surplus: Contributions of cash, property, or stock to a company that increase shareholders' equity.
Earned Surplus, commonly referred to as Retained Earnings, represents the cumulative portion of net income that a company retains rather than distributes as dividends to shareholders.
An in-depth exploration of contributed capital, including its definition, calculation methods, practical examples, and its significance in financial analysis.
A comprehensive guide to understanding and interpreting the various types of financial statements, including balance sheets, income statements, cash flow statements, and statements of shareholders' equity.
A comprehensive guide to Return on Average Equity (ROAE), its calculation, significance, applications, examples, historical context, and related financial metrics.
