Understanding Listed Companies and Financial Reporting

Slide Note

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.

caldeira_t Follow

Uploaded on Sep 25, 2024 | 0 Views

Download Presentation

Please find below an Image/Link to download the presentation.

The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. Download presentation by click this link. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.

E N D

Presentation Transcript

Unit 3 Company

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