Example sentences of "[noun] in shareholders ' " in BNC.
Next page| No | Sentence |
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| 1 | Whilst non-equity shares have a particular legal status which justifies their inclusion in shareholders ' funds , this does not justify reporting within shareholders ' funds an instrument which does not have that status and may never be converted into one that does . |
| 2 | Several respondents to FRED 1 , in commenting on the statement of total recognised gains and losses , suggested that it should be extended to provide a complete reconciliation of the movements in shareholders ' funds . |
| 3 | The ASB agreed that changes in shareholders ' funds other than those included in the statement of total recognised gains and losses can also be important in understanding the change in a reporting entity 's financial position , and concluded that this additional information should be required in a reconciliation of movements in shareholders ' funds . |
| 4 | The ASB agreed that changes in shareholders ' funds other than those included in the statement of total recognised gains and losses can also be important in understanding the change in a reporting entity 's financial position , and concluded that this additional information should be required in a reconciliation of movements in shareholders ' funds . |
| 5 | In this case , the accounts are addressed to the shareholders and the balance sheet is a statement of shareholders ' financial position while the income statement is the change in shareholders ' financial position . |
| 6 | MOVEMENT IN SHAREHOLDERS ' FUNDS for the year ended 31st March 1993 |
| 7 | Where convertible debt , non-equity interests in shareholders ' funds or non-equity interests in minority interests , are disclosed in the notes to the financial statements rather than on the face of the balance sheet ( as required by paragraphs 22 , 34 or 44 ) on the grounds that they are not material , the relevant caption on the face of the balance sheet should state that convertible debt or non-equity interests ( as the case may be ) are included . |
| 8 | An analysis should be given of the total amount of non-equity interests in shareholders ' funds relating to each class of non-equity shares and series of warrants for non-equity shares . |
| 9 | The [ draft ] FRS requires that non-equity interests in shareholders ' funds , non-equity interests in minority interests , and convertible debt are disclosed on the face of the balance sheet rather than in the notes to the financial statements . |
| 10 | You 'll have the sharp improvement in shareholders ' funds resulting from the write back of good will on the Elserver disposal and the consequent reduction in net borrowings , from four hundred and five to a hundred and eighteen million . |
| 11 | Many respondents found the discussion paper 's proposals in this area confusing or illogical , which caused the Board to re-examine it and to propose requiring disclosure only of the total amounts of the respective kinds of interest in shareholders ' funds . |
| 12 | The amount of the non-equity interest in shareholders ' funds should now be analysed between the amounts attributable to different classes of non-equity shares . |
| 13 | Because participating preference shares contain an entitlement to share in profits which is of a restricted amount and has priority over the other classes of shares , they are non-equity shares in accordance with the definition in paragraph 11 of the [ draft ] FRS and their interest in shareholders ' funds should be presented within the aggregate amount attributable to non-equity shares as required by paragraph 34 . |