List Of Terms Flashcards

1
Q

Financial substantiation

A

Financiële onderbouwing

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2
Q

Profit n loss account

A

Winst- en verliesrekening
Resultatenrekening
- Overview of the revenues and costs during a particular period of time.

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3
Q

Share

A

Aandeel

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4
Q

Preference Share

A

Preferent aandeel

  • Purpose is financing: every shareholder has a right to a fixed dividend percentage
  • Purpose protection: issuing shares to a friendly party. The company can be protected from a hostile take over.
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5
Q

Cumulative preference share

A

Cumulatief preferent aandeel
- Right to fixed (annual) dividend keeps existing, even as it is not possible to pay because there is none or too little profit

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6
Q

Priority share

A

Priorieteitsaandeel

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7
Q

Non-voting share

A

Aandeel zonder stemrecht

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8
Q

Appropriation of profit

A

Winstverdeling

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9
Q

Issue (of shares)

A

Uitgifte (emissie) van aandelen

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10
Q

Rights issue (of shares)

A

Claimemissie

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11
Q

Financial viability

A

Finaciële gezondheid

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12
Q

Limited LIability Company (LLC)

A

Besloten vennootschap (B.V.)

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13
Q

Public Liability Company (PLC)

A

Naamloze vennootschap (N.V.)

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14
Q

Ratio

A

Kengetal

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15
Q

Assets

A

Activa - Goods and resources owned by the company

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16
Q

Fixed assets

A

Vaste activa - assets with a duration time longer than one year. (Annual) depreciation.

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17
Q

Current assets

A

Vlottende activa - Assets with a duration time less than one year.

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18
Q

Liquid assets

A

Liquide middelen - Credit balance(s) at bank accounts and/or cash.

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19
Q

Equity

A

Eigen vermogen

  • Provided by the owners of a company
  • Permanent equity
  • Venturous, so risk bearing
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20
Q

Liabilities

A

Schulden - Debts of the company

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21
Q

Inventory

A

Inventaris

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22
Q

Accounts payable

A

Crediteuren

When you receive credit from your supplier

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23
Q

Depreciations

A

Afschrijvingen

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24
Q

Bank balance

A

Banksaldo

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25
Q

Sales on account

A

Verkopen op rekening

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26
Q

Redemptions

A

Aflossingen

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27
Q

Mortgage

A

Hypotheek

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28
Q

Private drawings

A

Privé-opnamen

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29
Q

Stock

A

Voorraad

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30
Q

Accounts receivable

A

Debiteuren

When you provide a supplier credit

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31
Q

Debt capital long

A

Lang vreemd vermogen - Liabilities (loans) with durations longer than one year.

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32
Q

Debt capital short

A

Kort vreemd vermogen - Liabilities with a duration shorter than one year.

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33
Q

Venturous

A

Ondernemend

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34
Q

Risk bearing

A

Risicodragend

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35
Q

Debenture loan

A

Obligatielening

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36
Q

Realisation principle

A

Realisatieprincipe

- Turnover (sales) are accounted for on the invoicedate (the moment of sale/delivery)

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37
Q

Matching principle

A

Matchingprincipe

- Cost of sales / costs of goods sold must be matched to the same period as the sales are accounted for.

38
Q

Prudence principle

A

Voorzichtigheidsbeginsel

  • Losses are taken asap
  • Profits as late as possible.
39
Q

Turnover

A

Omzet / verkopen

40
Q

Gross margin

A

Bruto marge

41
Q

Non-legal person

A

Persoonlijke vennootschap

42
Q

Legal person

A

Rechtspersoon

43
Q

Sole proprietorship

A

Eenmanszaak

44
Q

Foundation

A

Stichting

45
Q

Corporation

A

Vereniging

46
Q

Cooperation

A

Coöperatie

47
Q

Notarial deed

A

Notariële akte

48
Q

Compulsary publication

A

Publicatieplicht

49
Q

Bearer shares

A

Aandelen aan toonder

50
Q

Paid-in capital

A

Gestort aandelenkapitaal

51
Q

Subscribed capital

A

Maatschappelijk aandelenkapitaal

52
Q

Works council

A

Ondernemingsraad

53
Q

Large Public Company

A

Structuurvennootschap

54
Q

Supervisory board

A

Raad van Commissarissen

55
Q

Board of directors

A

Raad van Bestuur

56
Q

Authorized (share) capital

A

Maatschappelijk kapitaal

57
Q

Founding deed

A

Oprichtingsakte

58
Q

Unissued capital

A

Aandelen in portefeuille - aandelen die nog niet zijn uitgegeven

59
Q

Issued capital

A

Geplaatst aandelenkapitaal

60
Q

Shareholders to deposit

A

Aandeelhouders nog te storten

61
Q

General meeting of shareholders

A

Algemene vergadering van aandeelhouders (AvA)

62
Q

Company tax

A

Vennootschapsbelasting

63
Q

Cash dividend

A

Dividend in geld

64
Q

Stock dividend

A

Dividend in aandelen

65
Q

Material reserve

A

Materiële reserve

66
Q

Formal reserve

A

Formele reserve

67
Q

Retention of profits

A

Winstinhouding

68
Q

Revaluation

A

Herwaardering

69
Q

Nominal value (face value)

A

Nominale waarde

70
Q

Issue price

A

Emissieprijs

71
Q

Net asset value

A

Intrinsieke waarde

72
Q

Articles of association

A

Statuten

73
Q

Certification of shares

A

Certificering van aandelen

74
Q

(non) Convertible depositary receipt

A

(niet) Royeerbaar certificaat

75
Q

Profitabilty

A

Rentabiliteit

- The relation between the revenues of the capital and the capital employed

76
Q

Dissolved

A

Ontbonden

77
Q

Debt of the estate

A

Boedelschuld

78
Q

Right of lien

A

Pandrecht

79
Q

Subordinated liabilty

A

Achtergestelde lening

80
Q

Power of resistance

A

Weerstandsvermogen

81
Q

Instantaneous

A

Momentopname

82
Q

Credit line

A

Kredietlimiet (op bankrekening)

83
Q

Rate of turnover

A

Omzetsnelheid

84
Q

Turnover duration

A

Omloopsnelheid van de voorraad

85
Q

Underwriting syndicate

A

emissiesyndicaat

86
Q

Reduction

A

Afstempeling

87
Q

Objective

A

Doelstelling

88
Q

Owner’s equity

A

Contribution of owners and past earnings

89
Q

Solvability

A

The extent in which the company is able to pay its liabilities if it is dissolved
Can the company pay its debts if it is being dissolved (bankruptcy)

90
Q

Liquidity

A

The extent in which the company is able to meet its short term payment obligations.

91
Q

Risk

A

The chance that an event occurs with impact on achieving (the company’s) objectives.

92
Q

Risk management

A

Continuously and systematically monitoring the organisation regarding risks, with the purpose to minimize the consequences of a possible event and the chance that the event occurs.