The Message of The Reserves

The Message of The Reserves

The message of the reserves

IN order that the reader may keep constantly before him a clear I picture of the balance sheet, we set out below that part of the balance sheet dealt with, i.e., SHARE CAPITAL, together with what comes next in order and which is the subject of the present webpage , namely RESERVES:

Liabilities

Authorised Issued

SHARE CAPITAL

Preference

Ordinary

RESERVES

CAPITAL RESERVES

Share premium account

Capital redemption reserve fund Redemption of goodwill reserve Additional depreciation reserve General reserve

REVENUE RESERVES

General reserve

Working capital reserve

Contingencies reserve

Dividend equalisation reserve Profit and loss account balance

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What next? UK Capital Appreciation



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