10 ENGLISH BOOKS RELATING TO «CAPITAL RESERVES»
Discover the use of
capital reserves in the following bibliographical selection. Books relating to
capital reserves and brief extracts from same to provide context of its use in English literature.
1
Financial Management for Higher Awards
Reserves that cannot be distributed are called capital reserves. The share
premium account is an example of a capital reserve. The main revenue reserve is
clearly the accumulated balance on the profit and loss account, which represents
the ...
... items like share premium and capital subsidy. There are two broad kinds of
reserves viz., capital reserves and revenue reserves. Capital reserves include
items such as share premium, revaluation reserve, and capital redemption
reserve ...
Prasanna Chandra, Prasanna, 2011
16.25.3 Capital Reserves vs Revenue Reserves Reserves comprise both capital
and revenue reserves. It is also necessary to make a distinction between capital
reserves and revenue reserves in the accounts. A revenue reserve is ordinarily ...
Types of Reserves Reserves are generally classified into: (a) Capital Reserves
and (b) Revenue Reserves. (a) Capital reserves are those which are not
generally distributed as profits. They arise mainly out of the following : 1 . Capital
receipts ...
5
Financial Accounting for Management: An Analytical Perspective
The reserves are primarily of two types: capital reserves and revenue reserves.
Surplus represents credit balance in the profit and loss account retained in the
business after providing for proposed appropriations towards dividend and/or ...
6
Financial Economics of Bonus Shares: Implications for the ...
It can be argued that capital reserves not earmarked for any specific purpose
would be available for capitalisation as free reserves. The legal position supports
this argument both negatively and positively. For example Section 2(d) of the ...
Classification of Reserves Reserves are generally classified into: (a) Capital
Reserves and (b) Revenue Reserves. (a) Capital reserves are those which are
not distributed (except for certain circumstances) as profits as a matter of law, ...
Suppose that Second Bank has the following balance sheet before the
transaction: Balance Sheet for Second Bank (amounts in millions of dollars)
Assets Liabilities Capital Reserves Securities 20.0 130.0 Transactions deposits
200.0 Loans ...
9
Accounting for Non-Accountants
... arise from a number of sources, such as the profits retained within the business
as well as other changes to the firm's capital. There are two types of reserves that
appear on the company balance sheet: capital reserves and revenue reserves.
10
Capital Directive in Europe: Volume 1: The Rules on ...
Article 379(1) provides for a simplified procedure of capital decrease, which may
be undertaken if: (i) there are no profit reserves or they are released beforehand
apart from statutory reserves and capital reserves as provided by Article 64(1) of
...
10 NEWS ITEMS WHICH INCLUDE THE TERM «CAPITAL RESERVES»
Find out what the national and international press are talking about and how the term
capital reserves is used in the context of the following news items.
AffinityLive's Geoff McQueen on being three days from insolvency …
It also provides the necessary capital reserves for software-as-a-service customer acquisition, which requires significant amounts of capital to ... «The Australian Financial Review, Jul 15»
Fire district wins approval to build garage
The project will be paid for from existing capital reserves and/or bonds or notes of the fire district in an amount not to exceed $500,000, ... «News Transcript, Jul 15»
Morning Briefing: Insurance isn't boring, it's just badly communicated
Bloomberg reports that RSA has been selling businesses in Canada, China, Europe and India in order to build its capital reserves. «Insurance Business America, Jul 15»
Service providers Imposition of 8 percent minimum tax rejected
For loss making companies or companies earning lower margins, tax would be required to be paid from capital reserves and/or injection of ... «Business Recorder, Jul 15»
Council adopts new reserve policy
“We've established about 11 operating reserves and about 11 capital reserves. That sounds like a lot but some of those reserves are crucial for ... «High River Times, Jul 15»
Greece: This Is What Will Happen Next
But European banks have built up capital reserves in the last five years and should be able to withstand the shock of the sovereign bonds of ... «Newsweek, Jul 15»
Undistributed 'reserves' of public company: new tax will not be …
For the purpose of this levy, "reserve" includes amounts set-aside out of revenue or other surpluses excluding capital reserves, share premium ... «Business Recorder, Jul 15»
Capitec: Liquidity coverage ratio of 897%
This is the most basic form of capital reserves. The company's additional Tier 1 capital stood at R181 million and this gives the company total ... «Independent Online, Jul 15»
RIVERSIDE: City fields questions on utility reserve
Pasadena: Electric and water utility working capital reserves are at least two months' expenses; separate funds in unspecified amounts are ... «Press-Enterprise, Jul 15»
Teachers Cooperative Credit Union launches new product
With over 18,000 members, GH C 23, 000, 000.00 in assets and capital reserves of over GH C 2, 500,000.00 be best assured that we will be ... «Vibe Ghana, Jul 15»
