Understanding Listed Companies and Financial Reporting
Listed companies are publicly traded entities whose shares are available on stock markets. They are required to submit annual accounts and reports, including key financial statements like the balance sheet and profit and loss account. The annual report provides insights into the company's financial position and performance. Additionally, majority interest and fixed assets play significant roles in consolidating financial information.
- Listed Companies
- Financial Reporting
- Annual Accounts
- Balance Sheet
- Profit and Loss
- Majority Interest
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What is a listed company? A listed company is a company that is r_________ and whose s_________are sold on a s______ m________. tock egistered hares arket
What is a listed company? In order to be listed, company must be a _____ _____ ________ (plc) in the ___ and a c________ in the _____. UK orporation public limited company USA
Accounts By law, companies are required to present their a____ accounts to the regulatory authorities every year. They also publish the company s results in an a______r_____, which is distributed to the s__________. hareholders nnual nnual eport
What does the annual report contain? Three key financial statements: 1) The b_______ s_______ 2) The p_______ and l______ account 3) The c______ f_____ statement ash low alance rofit heet oss
Balance sheet Also called the statement of f_______ p______, portrays the f_______ p______ of the company by showing what the company o____ and what it o____ on a certain date. inancial osition inancial osition wns wes
Profit and Loss Account ncome Also referred to as the i_______ s________, reflects how well a company performed during the period presented and indicates whether the company s operations have resulted in a p____ or a l____. oss tatement rofit
Majority Interest If a company has a majority interest in other companies, the balance sheets and p____ and l___ accounts of the p_____ c_______ and its s_________ are normally combined into c__________ accounts. oss arent rofit ompany ubsidiaries onsolidated
Fixed Assets Fixed assets, also known as p______, p___ and e_______ (PP&E), are t______ assets that a company expects to use for more than one accounting period. They are p__ __ the non-current assets. art of roperty lant quipment angible
revenues expenses = net profit / net loss Revenues minus expenses equals net profit or loss. By _________ expenses ____ revenues, you arrive __ net profit or loss. at subtracting from
noncurrent assets + current assets = total assets long-term assets plus short-term assets equals total assets. By _____ current assets __ fixed assets you __ total assets. get adding to
EBIT /Sales x 100 = Operating Profit Margin ratio. EBIT= Earnings before interest / tax By dividing EBIT __ sales and multiplying __ 100, you can find what percentage of your revenues are profit. by by
Verbs to describe parts of a whole ade up The Board is m____ __ of Executive and Non-Executive Directors. The Annual Report is c________ of three main sections. The company is d______ ___ three business units. omposed ivided into
Verbs to describe parts of a whole omprises The Financial Review c________ the MD & A (Management Discussion and Analysis) and the Financial Statements. The balance sheet c_______ of three sections. onsists
Verbs to describe parts of a whole The key financial documents c______ the most relevant financial figures. The Business Review i______ facts and figures about different product lines. ontain ncludes
Money Earn / Spend arn pend College students don t e___ a lot of money, but they sure love to s____ it.
Money Owe / Pay wes My friend o____ me money. IOU s_____ __ I OWE YOU. I sure hope he p____ me soon. tands for ays we How much do I o___ you? You can p___ me back whenever. ay
Money Amount to / control amounts Your current debt _______ to 25 euros. You need to ______ your financial situation better. control
Money Borrow / lend lent My friend ___ me 10 euros for lunch yesterday. I ________ 10 euros from my classmate. borrowed
Money Purchase / lease or rent Instead of _________ a new car, I might just _____ or ____ one. lease rent purchasing
Money Declare a dividend / Lose money The company was unable to _______________ because profits were quite low and they ___ a lot of money on their investments. declare a dividend lost
Money Exceed You have to live within your means, so your expenditures don t go beyond or ______ your income. exceed
Money Raise capital / Issue shares raise capital In order to ____ _____ Snapchat is going to _____ ______ for the first time at its i____ p____ o_____. (aka IPO) ublic ffering issue shares nitial
Money Accrual accounting Recording Expenses xpenses Accrual accounting records e_______ when i_______, not when p____. ncurred aid
Money Accrual accounting Recording Revenues evenues ollected Accrual accounting records r_______ when e _______, not when c _______. arned
Money write off When a client can t pay due to b________, perhaps the best solution is to w___ __ the bad debt. ankruptcy rite off
Money Collect The man in the tuxedo is coming to c______ my u_______ rent and other bad d___. npaid ollect ebt
Money Invest in / Investments Perhaps one of the best items to _____ __ is your education, s____ nobody can take it away from you. invest in ince
