Technical terms
Money required to run a business which is raised from loans rather than shares
The difference between revenue and expenses. Businesses typically track their gross profit margins, operating margins and net profit margins.
The amount added to the cost price of goods to cover overheads and profit.
Refers to financial statements that are not present fairly in conformity with the applicable financial reporting framework.
The actions of central banks to achieve macroeconomic policy objectives such as price stability, full employment, stable economic growth, etc.
A succession of averages derived from successive segments (typically of constant size and overlapping) of a series of values.
The amount remaining after certain adjustments have been made for debt, deductions or expenses.
Company long-term investments where the full value will not be realised within the accounting year. Examples include investments in other companies, intangi...
A transaction that does not require the extension of credit or financial charges payment, including cash management, foreign currency exchange, and trust se...