Financial Statements & Accounting — 6 Terms Defined

Securities Premium Financial Statements & Accounting ₹ crore The reserve holding the amount received on share issues in excess of face value. Securities Premium = (Issue Price - Face Value) x Number of Shares Issued

Segment Reporting Financial Statements & Accounting qualitative Disclosure of revenue, results and assets broken down by the business or geographic segments management uses to run the company. Test: segments are reported on the basis used internally by the chief operating decision maker, above prescribed size thresholds

Share Capital Financial Statements & Accounting ₹ crore The portion of shareholders' funds representing the face value of shares issued and paid up. Paid-Up Share Capital = Face Value per Share x Number of Shares Issued and Paid Up

Shareholders' Equity Financial Statements & Accounting ₹ crore The owners' claim on the company in the accounts, equal to share capital plus accumulated reserves. Shareholders' Equity = Share Capital + Reserves and Surplus = Total Assets - Total Liabilities

Short-Term Borrowings Financial Statements & Accounting ₹ crore Debt repayable within twelve months, typically working capital loans, cash credit facilities and commercial paper. Test: the borrowing is contractually repayable within twelve months of the balance sheet date

Standalone Financial Statements Financial Statements & Accounting qualitative Accounts of the parent company alone, with investments in subsidiaries carried at cost rather than consolidated. Test: subsidiaries appear as a single investment line at cost or fair value, not as line-by-line assets and liabilities