Sunday, 13 July 2014


Components of Equity
  1) SHARE CAPITAL : Money collected by issuing shares through IPO or right issues.
  2) SHARE PREMIUM : Excess amount received by a firm over the par value of its shares during IPO.
  3) TREASURY SHARES : Company repurchases its own shares.
  4) RETAINED EARNINGS : Cumulative earnings of company from previous years.
  5) OTHER RESERVES : Reserves that had been set aside for other purposes.
  6) NON-CONTROLLING INTEREST :  Equity interest owed by minority shareholders in subsidiaries firms which are not wholly owned by company.

*Further Information for

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