Relier Pairs Tesla Terms Match The Column Learning ToolsVersion en ligne A fun and easy way for our shareholders to enforce the knowledge they’ve learnt from the provided flashcards and test their knowledge! par u23735423 1 Gross Profit 2 Other Comprehensive Income (OCI) 3 Cumulative Balances? 4 Ordinary Shares 5 Contingencies 6 Goodwill 7 Non-Controlling Interests (NCI) 8 Investing Activities 9 Revenue 10 Financing Activities 11 Commitments 12 Preference Shares 13 Profit or Loss (P/L) 14 Net Income 15 Operating Activities 16 Gearing 17 Retained Earnings Income arising in the course of an entity’s ordinary activities, essential for covering costs, investing in growth & generating profit Operating activities include all transactions that relate directly to the ongoing operations of the business, eg cash received from customers. Includes all items classified as income and expenses, thus revenue earned and costs incurred related to the operations of the business. Includes revenues, expenses, gains and losses, that will not be reclassified subsequently to profit or loss. Include transactions with company’s owners and creditors, such as issuing/ repurchasing shares, borrowing funds, repaying loans & paying dividends. Financial obligations that a company enters into that they are contractually/legally bound to. Obligations that depend on the occurrence or non-occurrence of a future event. Type of equity security that provides a higher claim on assets and earnings than ordinary shares. No voting rights & fixed dividend. The par value of shares issued during the period, representing ownership in a company with voting rights and the ability to receive dividends Represents accumulated portion of company’s profits, not distributed to shareholders but instead are reinvested in the business or kept for future use Reflects the company's ability to generate profit after all costs have been accounted for, and it’s crucial for assessing the company’s profitability. An intangible asset, the additional value the purchasing company believes the purchased company is worth. Measures how much of the company's financing comes from borrowed funds versus shareholders' equity. Equity in a subsidiary not attributable, directly or indirectly, to a parent, presented in consolidated financial statements Where the sum of all assets is equal to the sum of all equity and liabilities. Investing activities are cash transactions related to the purchase and sale of physical and financial assets, e.g , investments in subsidiaries. It represents the profit a company makes after deducting the costs directly associated with the production of goods or services sold. 1 Operating Activities 2 Investing Activities 3 Gross Profit 4 Financing Activities 5 Contingencies 6 Ordinary Shares 7 Non-Controlling Interests (NCI) 8 Gearing 9 Goodwill 10 Preference Shares The par value of shares issued during the period, representing ownership in a company with voting rights and the ability to receive dividends Obligations that depend on the occurrence or non-occurrence of a future event. Include transactions with company’s owners and creditors, such as issuing/ repurchasing shares, borrowing funds, repaying loans & paying dividends. An intangible asset, the additional value the purchasing company believes the purchased company is worth. It represents the profit a company makes after deducting the costs directly associated with the production of goods or services sold. Type of equity security that provides a higher claim on assets and earnings than ordinary shares. No voting rights & fixed dividend. Measures how much of the company's financing comes from borrowed funds versus shareholders' equity. Investing activities are cash transactions related to the purchase and sale of physical and financial assets, e.g , investments in subsidiaries. Operating activities include all transactions that relate directly to the ongoing operations of the business, eg cash received from customers. Equity in a subsidiary not attributable, directly or indirectly, to a parent, presented in consolidated financial statements 1 Non-Controlling Interests (NCI) 2 Financing Activities 3 Ordinary Shares 4 Gearing 5 Operating Activities 6 Preference Shares 7 Contingencies 8 Investing Activities 9 Goodwill 10 Gross Profit An intangible asset, the additional value the purchasing company believes the purchased company is worth. Investing activities are cash transactions related to the purchase and sale of physical and financial assets, e.g , investments in subsidiaries. The par value of shares issued during the period, representing ownership in a company with voting rights and the ability to receive dividends It represents the profit a company makes after deducting the costs directly associated with the production of goods or services sold. Equity in a subsidiary not attributable, directly or indirectly, to a parent, presented in consolidated financial statements Type of equity security that provides a higher claim on assets and earnings than ordinary shares. No voting rights & fixed dividend. Include transactions with company’s owners and creditors, such as issuing/ repurchasing shares, borrowing funds, repaying loans & paying dividends. Obligations that depend on the occurrence or non-occurrence of a future event. Measures how much of the company's financing comes from borrowed funds versus shareholders' equity. Operating activities include all transactions that relate directly to the ongoing operations of the business, eg cash received from customers. 1 Commitments 2 Goodwill 3 Financing Activities 4 Investing Activities 5 Preference Shares 6 Gearing 7 Revenue 8 Operating Activities 9 Retained Earnings 10 Profit or Loss (P/L) 11 Cumulative Balances? 12 Net Income 13 Contingencies 14 Gross Profit 15 Ordinary Shares 16 Other Comprehensive Income (OCI) 17 Non-Controlling Interests (NCI) Reflects the company's ability to generate profit after all costs have been accounted for, and it’s crucial for assessing the company’s profitability. Represents accumulated portion of company’s profits, not distributed to shareholders but instead are reinvested in the business or kept for future use Includes all items classified as income and expenses, thus revenue earned and costs incurred related to the operations of the business. Where the sum of all assets is equal to the sum of all equity and liabilities. Equity in a subsidiary not attributable, directly or indirectly, to a parent, presented in consolidated financial statements Includes revenues, expenses, gains and losses, that will not be reclassified subsequently to profit or loss. An intangible asset, the additional value the purchasing company believes the purchased company is worth. Operating activities include all transactions that relate directly to the ongoing operations of the business, eg cash received from customers. Financial obligations that a company enters into that they are contractually/legally bound to. Income arising in the course of an entity’s ordinary activities, essential for covering costs, investing in growth & generating profit Measures how much of the company's financing comes from borrowed funds versus shareholders' equity. Include transactions with company’s owners and creditors, such as issuing/ repurchasing shares, borrowing funds, repaying loans & paying dividends. The par value of shares issued during the period, representing ownership in a company with voting rights and the ability to receive dividends Type of equity security that provides a higher claim on assets and earnings than ordinary shares. No voting rights & fixed dividend. It represents the profit a company makes after deducting the costs directly associated with the production of goods or services sold. Obligations that depend on the occurrence or non-occurrence of a future event. Investing activities are cash transactions related to the purchase and sale of physical and financial assets, e.g , investments in subsidiaries.
Match the key terms descriptions to the Balance Sheet and Income Statement classifications