单词 | Shareholders' funds |
释义 | 股東資金 A common description of share capital; the total amount of (a) paid-up share capital; (b) capital reserve, such as share premium; and (c) revenue reserve, such as undistributed profits, of the company. The money actually belongs to the company and not the shareholders. The funds are a measure of the shareholders’ interest in, and claim against, the assets of the company. Also known as ‘share capital’. 股本的普遍描述;包括下列的總額:(a) 繳足款股本;(b) 資本儲備,例如股份溢價;及(c)收益儲備,例如公司的未分配利潤。有關的款項實際上屬於公司而非股東。有關的資金是股東權益在公司資產及針對公司資產提出申索的方法。另稱「股本」。 |
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