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DK Essential Managers: Understanding Accounts by Stephen Brookson

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Analyzing Shareholders’ Funds

This part of the balance sheet shows the funds put into or left in an organization by its shareholders. It must therefore equal the total net assets, or balance sheet total. It is here that you can learn where the money invested in the balance sheet has come from.

DK Remember that the funds of shareholders are always at risk.
DK Look at retained reserves to discover past profitability.

Looking at share capital

Share capital is essentially the money that shareholders have put into the business, for no guaranteed return ...

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