Examlex
The owner of a catering company recently bought a new heavy-duty electric mixer.She had high expectations for the new mixer and paid "top dollar" to get the accessories on her mixer that she considered important.After owning the machine for two weeks,the caterer feels she has received even more benefits from the purchase of this mixer than she expected.Because of this result,the product can be said to have caused:
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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