|stockholders' equity, statement of changes in
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Definition of stockholders' equity, statement of changes in
stockholders' equity, statement of changes in
Although often considered
The discount rate that reflects only the business risks of a project and abstracts from the
The ratio of total assets to stockholder equity.
A management style that de-emphasizes the significance of economic
Sources of funds internally provided from operations that alter a company's
Value of outstanding common shares at par, plus accumulated retained
These two groups may have interests in a corporation that
An annual statement filed by a life insurance company in each state where it does
Indicator of financial leverage. Compares assets provided by creditors to assets provided
A common term for convertible bonds because of their equity component and the
An international equity placement where the offering is split into two
Represents ownership interest in a firm. Also the residual dollar value of a futures trading account,
An agreement in which one party, for an upfront premium, agrees to compensate the other at
Also called a residual claim, a claim to a share of earnings after debt obligation have been
The simultaneous purchase of an equity floor and sale of an equity cap.
An agreement to contribute equity to a project under certain specified
An agreement in which one party agrees to pay the other at specific time periods if a specific
Used to refer to warrants because they are usually issued attached to privately placed bonds.
Total assets divided by total common stockholders' equity; the amount of total assets per
Securities that give the holder the right to buy or sell a specified number of shares of stock, at
A swap in which the cash flows that are exchanged are based on the total return on some stock
Related: Variable life
Those holding shares of the firm's equity.
Securities sold in the Euromarket. That is, securities initially sold to investors
Foreign equity market
That portion of the domestic equity market that represents issues floated by foreign companies.
GEMs (growing-equity mortgages)
Mortgages in which annual increases in monthly payments are used to
Income statement (statement of operations)
A statement showing the revenues, expenses, and income (the
The balance of a margin account. Related: buying on margin, initial margin requirement.
Stock in a firm that relies on financial leverage. Holders of leveraged equity face the
Long-term debt to equity ratio
A capitalization ratio comparing long-term debt to shareholders' equity.
Notes to the financial statements
A detailed set of notes immediately following the financial statements in
A statement published by an issuer of a new municipal security describing itself and the issue
Preferred equity redemption stock (PERC)
Preferred stock that converts automatically into equity at a
Pro forma financial statements
Financial statements as adjusted to reflect a projected or planned transaction.
Pro forma statement
A financial statement showing the forecast or projected operating results and balance
A legal document that is filed with the SEC to register securities for public offering.
Return on equity (ROE)
Indicator of profitability. Determined by dividing net income for the past 12
This is a company's total assets minus total liabilities. A company's net worth is the
Billing method in which the sales for a period such as a month (for which a customer also
Statement of cash flows
A financial statement showing a firm's cash receipts and cash payments during a
A method of cash budgeting that is organized along the lines of the statement of cash flows.
Statement of Financial Accounting Standards No. 8
This is a currency translation standard previously in
Statement of Financial Accounting Standards No. 52
This is the currency translation standard currently
Formal organizations, approved and regulated by the Securities and Exchange Commission
Balance sheet item that includes the book value of ownership in the corporation. It
The residual claims that stockholders have against a firm's assets, calculated by
Stratified equity indexing
A method of constructing a replicating portfolio in which the stocks in the index
Top-down equity management style
A management style that begins with an assessment of the overall
Total debt to equity ratio
A capitalization ratio comparing current liabilities plus long-term debt to
A statement that shows where a companyâ€™s cash came from and where it went for a period of time, such as a year.
An accounting statement that summarizes information about a company in the following format:
RATE OF RETURN ON STOCKHOLDERSâ€™ EQUITY
The percentage return or profit that management made on each dollar stockholders invested in a company. Hereâ€™s how you figure it:
RATIO OF DEBT TO STOCKHOLDERSâ€™ EQUITY
A ratio that shows which groupâ€”creditors or stockholdersâ€”has the biggest stake in or the most control of a company:
STOCKHOLDERSâ€™ (OR OWNERSâ€™) EQUITY
The value of the ownersâ€™ interests in a company.
Cash Flow statement
A financial report that shows the movement in cash for a business during an accounting period.
Funds raised from shareholders.
Financial reports or statements
The Profit and Loss account, Balance Sheet and Cash Flow statement of a business.
An account that reduces an equity account. An example is Treasury stock.
Amounts contributed to the company by the owners (contributed capital) plus the residual earnings of the business (retained earnings).
One of the basic financial statements; it lists the revenue and expense accounts of the company.
The total amount of contributed capital and retained earnings; synonymous with stockholders' equity.
Statement of Cash Flows
One of the basic financial statements; it lists the cash inflows and cash outflows of the company, grouped into the categories of operating activities, financing activities, and investing activities. The statement of Cash Flows is prepared for a specified period of time.
Statement Retained Earnings
One of the basic financial statements; it takes the beginning balance of retained earnings and adds net income, then subtracts dividends. The statement of Retained Earnings is prepared for a specified period of time.
The total amount of contributed capital and retained earnings; synonymous with shareholdersâ€™ equity.
statement of cash flows
One of the three primary financial statements
A widely used financial statement ratio to assess the
Refers to one of the two basic sources of capital for a business, the
statement of financial condition
See balance sheet.
financial reports and statements
Financial means having to do with
Financial statement that summarizes sales revenue
Refers to the capital invested in a business by its shareowners
profit and loss statement (P&L statement)
This is an alternative moniker
return on equity (ROE)
This key ratio, expressed as a percent, equals net
Cost of Equity
Same as the cost of common stock. Sometimes viewed as the
Return on Common Equity Ratio
A measure of the percentage return earned on the value of the
a written expression of organizational purpose that describes how the organization uniquely meets its targeted customersâ€™ needs with its products or services
Statement on Management Accounting (SMA)
a pronouncement developed and issued by the Management
n organizationâ€™s statement that reflects its
a written expression about the organizationâ€™s
The difference between the total of all recorded assets and liabilities on the balance
A financial report that summarizes a companyâ€™s revenue, cost of
The total of all capital contributions and retained earnings on a businessâ€™s
Statement of cash flows
Part of the financial statements; it summarizes an entityâ€™s cash
Statement of retained earnings
An adjunct to the balance sheet, providing more detailed information about the beginning balance, changes, and ending balance in
common-size income statement
Income statement that presents items as a percentage of revenues.
Financial statement that shows the revenues, expenses, and net income of a firm over a period of time.
statement of cash flows
Financial statement that shows the firmâ€™s cash receipts and cash payments over a period of time.
Ownership. Common stock represents equity in a corporation.
Accounting method for an equity security in cases where the investor has sufficient
An ownership interest in an enterprise, including preferred and common stock.
Restatement of Prior-Year Financial Statements
A recasting of prior-year financial statements to remove the effects of an error or other adjustment and report them on a new basis.
The residual interest or owners' claims on the assets of a corporation
This is the restoration of a lapsed life insurance policy. The life insurance company will require evidence of continuing good health and the payment of all past due premiums plus interest.
A comparison of debt to equity in a company's capital structure.
The net worth of a business, consisting of capital stock, capital (or paid-in) surplus (or retained earnings), and, occasionally, certain net worth reserves. Common equity is that part of the total net worth belonging to the common shareholders. Total equity includes preferred shareholders. The terms common stock, net worth, and common equity are frequently used interchangeably.
Refers to the investors percentage ownership of a company that can be re-acquired by the company, usually at a pre-determined amount.
External Financial Statements
Corporate financial statements that have been reported on by an external independent accountant.
A financial statement that displays a breakdown of total sales and total expenses.
Funds, other than paid-up capital and retained earnings, employed in a business and which will remain in a business as permanent capital.
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