Examlex
Which of the following is inherently the most dangerous to use?
Share Capital
The total amount of funds raised by a company through the issuance of shares to its shareholders.
Retained Earnings
The portion of net income that is retained by the corporation rather than distributed to its shareholders as dividends.
Other Reserves
Equity accounts that record gains and losses recognized directly in equity, including revaluation reserves and reserves created from the reallocation of profits.
Non-controlling Interest
An ownership interest in a corporation where the stake does not grant the holder the majority of voting rights.
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