Which of the Following Is ?Not a Required Disclosure to Be

question 21

Multiple Choice

Which of the following is ?not a required disclosure to be made in relation to each class of share capital?

• A) Number of shares authorised;
• B) Number of shares issued and fully paid and issued but not fully paid;
• C) Par value per share or that the shares have no par value;
• D) The rights, preferences and restrictions including restrictions of dividends and repayment of capital;
• E) None of the given answers.

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Definitions:

Discount Rate

The interest rate used to discount future cash flows to their present value, reflecting the time value of money and risk.

Profitability Index (PI)

The profitability index is a calculation used to assess the relative profitability of an investment, based on its present value of future cash flows per unit of investment.

Profitability Index (PI)

A calculation that relates the benefits of an investment project to its costs, often used to compare the attractiveness of different projects.

Discount Rate

The rate at which an individual discounts future cash flows to determine their present value, essential in capital budgeting to assess the profitability of investments.