The total assets of a company less its liabilities.
The price which could be obtained if an asset were sold (after allowing for all costs associated with the sale). The term is usually applied to valuation of stock.
The total amount of money tied up in a business in the form of fixed assets and working capital. It is also equal to the sum of the equity, the debt and any corporation tax payable.
A designated hedging arrangement whereby any financing (such as a loan) used to make an investment in a foreign subsidiary is paired with the investment, such that any changes in the value of the financing due to exchange rate movement is reflected in Other comprehensive income and therefore offsets the movement on translation of the …
Holder of shares in a company.
The principle whereby all expenses incurred to generate the sales of an accounting period are recognised in the accounts of that period.
An asset is marketable if it can be sold quickly and without affecting the market price of similar assets.
First claim over an asset (normally taken as security for a loan).
The rate at which banks lend to one another. Used as a reference point for many loans that have variable interest rates. There are different LIBOR figures for different periods such as 3 months, 6 months, 12 months.
Money, goods or services owed by a company.
In relation to a designated hedging arrangement, the amount by which the hedging item does not move exactly in step with the movement in the hedged item.
A statement showing how the profit attributable to shareholders in a given fiscal year was achieved.
Turnover less cost of goods sold.
Gross profit as a percentage of turnover.
The total assets of a company before deducting any liabilities.