INTENSE observations on the balance between revenue aims and promoting growth were at hand as private sector executives raised significant concerns over specific proposals in the Finance Bill for ...

The amount of debt a company takes on has an impact on its balance sheet. In particular, it affects the relationships between several components of the balance sheet. Analysts, investors and ...

Analysis by insurance and reinsurance broking group Aon estimates that global reinsurer capital increased by almost 1%, or $5 billion in the first quarter ...

Ahead of releasing its interim results on August 18, JSE-listed coal miner Thungela Resources says the recent softer coal price environment has demonstrated the importance of operating a cost ...

3D Systems, Rock Hill, South Carolina, USA, has announced the closing of a series of strategic transactions to retire/refinance its outstanding 2026 convertible notes and repurchase shares of its ...

Additional paid-in capital (APIC) helps companies raise money for expansion, research, or other business activities. Find out how investors contribute to it.

Accrual basis accounting does mean that retained earnings do not necessarily match equivalent distributable cash. For example, a company may have significant investment that is being written off ...

A balance sheet can be presented in account form and report form, but first, it is important to have a basic understanding of the types of financial statements to prepare and why they are important.

The tier 1 capital ratio is the ratio of a bank’s core tier 1 capital—its equity capital and disclosed reserves—to its total risk-weighted assets.

This new periodic off-balance sheet securitization directly reduces retained credit risk in non-prime lending and potentially improves capital efficiency, enabling CarMax to safely scale full ...

He underlined that retained earnings are a cornerstone of bank capital and an essential buffer for future growth. “Now, what surprises me is that we have put a 10 percent tax on retained earnings,” he ...