As the HKSAR Government places most of its fiscal reserves with the EF, we can see the drawdown during the Coronavirus pandemic and other times since 1996, as well as the changes in the banking system's aggregate balance.The default view shows "Fiscal reserves+equity", which is the sum of...
(In financial accounting,reserveis any part of shareholders' equity, except for basic share capital.) 有一点要说明的是,最简化的香港资产负债表的Equity只有share capital和reserves两部分,但有的还会罗列出retained earnings/profits等,不同香港公司之间的报表列报内容是有差异的。S主要学的是ACCA和中国会计,对...
4、国外资产负债表中的Equity部分 EQUITY Paid-in Capital Share Capital (Ordinary Shares, Preference Shares) Share Premium (资本(或股本)溢价) Less: Treasury Shares (减:库存股) Retained Earnings (留存收益) Revaluation Reserve (资产评估储备) Other Accumulated Reserves Accumulated Other Comprehensive Income...
For example, in Pakistan, the Companies Ordinance of # requires that surplus on revaluation of fixed assets be shown in thebalance sheet after capital and reserves, whereas according to # (property, plant and equipment), such surplus should be credited to equity under the heading of revaluation...
to shareholders, while reserves refer to undistributed profits or accumulated earnings that a company has retained for future use. Both of these represent the ownership interest of the shareholders in the company and are reflected in the equity section of the company’s balance sheet. ...
资产负债表(Statement of Financial Position/BalanceSheet) 资产=负债+所有者权益 Assets = Liabilities + Equity 常见资产:资金,应收账款,预付账款,存货,固定资产,各类投资,长期待摊费用 常见负债:借款,应付账款,预收账款,应交税费,应付职工薪酬 简而言之,所有者权益=股本+资本公积+盈余公积+未分配利润(资产负债...
Applicable L/C Marginmeans the per annum fee, from time to time in effect, payable with respect to outstanding Letter of Credit Obligations as determined by reference to Section 1.5(a). free reservesmeans such reserves which, as per the latest audited balance sheet of a company, are available...
premium has been collected in advance. As the premiums are earned evenly over the policy period, insurers must set aside reserves for the portion of premium that has not yet been earned. This reserve acts as a liability on the insurer’s balance sheet, representing the unearned portion of ...
Of Course, there are some differences between retained earnings and reserves; the two are largely similar. First, Both are part of the Shareholder’s Equity. Secondly, both these funds find a place on the liabilities side of the balance sheet under the head of Reserves & Surplus. Thirdly, ...
Undisclosed reserves are included in Tier 2 capital and will occur throughprovisionsor when a bank charges expenses against aP&L. These items are not disclosed and not visible on public statements, such as the balance sheet. Tier 2 capital, or supplementary capital, also includes a number of...