All gains and losses attributable to shareholders should be reported in the single statement.
Financial and business terms. 2012.
attributable — UK US /əˈtrɪbjətəbl/ adjective ● be attributable to sth Cf. be attributable to sth ● attributable to shareholders Cf. attributable to shareholders ► if a comment, statement, etc. is attributable, people know who said it or who is responsible for… … Financial and business terms
Attributable Profit — Total earnings of a company less expenses, attributable to the shareholders. * * * attributable profit UK US noun [C or U] STOCK MARKET, ACCOUNTING ► a company s profit for a particular period that is owed to shareholders and is either paid as … Financial and business terms
ROE — return on equity (ROE) A measure of the return realized by the owners of an enterprise. Calculated by dividing an enterprise s annualized net income by its average capital for the period. Alternatively, it can be calculated by multiplying the… … Financial and business terms
asset value (per share) — break up value The total value of the assets of a company less its liabilities, divided by the number of ordinary shares in issue. This represents in theory, although probably not in practice, the amount attributable to each share if the company… … Accounting dictionary
asset value (per share) — break up value The total value of the assets of a company less its liabilities, divided by the number of ordinary shares in issue. This represents in theory, although probably not in practice, the amount attributable to each share if the company… … Accounting dictionary
asset value (per share) — break up value The total value of the assets of a company less its liabilities, divided by the number of ordinary shares in issue. This represents in theory, although probably not in practice, the amount attributable to each share if the company… … Big dictionary of business and management
asset value (per share) — break up value The total value of the assets of a company less its liabilities, divided by the number of ordinary shares in issue. This represents in theory, although probably not in practice, the amount attributable to each share if the company… … Big dictionary of business and management
revaluation reserve — Part of shareholders funds. Arises when an asset is revalued in a company s balance sheet. The profit on revaluation is considered to be part of shareholders funds but is shown in a separate reserve to highlight the fact that the profit is not… … Financial and business terms
CITIC Pacific — Limited 中信泰富有限公司 Type Listed company Industry Conglomerate Founded 1990 Headquarters Hong Kong I … Wikipedia
statement of total recognized gains and losses — A financial statement showing the extent to which shareholders equity has increased or decreased from all the various gains and losses recognized in the period. It includes profits and losses for the period, together with all other movements on… … Accounting dictionary
