Limited Company Flashcards
1
Q
Number of shares
A
OSC / nominal value per share
2
Q
Issue price of shares
A
Nominal value + share premium
3
Q
Dividends
A
Number of shares in issue X pence per share
4
Q
Profit after tax
A
Operating profit - fixed costs - tax
5
Q
Retained earnings (closing)
A
Op retained earnings + profit after tax - dividends
6
Q
Revaluation amount
A
New NCA value - NBV
7
Q
Total Equity
A
OSC + Share premium + revaluation reserve + retained earnings
8
Q
Debenture interest
A
Debenture amount X interest % X months
