Financial Statements & Accounting — 55 Terms Defined

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

Trade Payables Financial Statements & Accounting ₹ crore Amounts a company owes to suppliers for goods or services already received but not yet paid for. Creditor Days = Average Trade Payables / Cost of Goods Sold x 365

Trade Receivables Financial Statements & Accounting ₹ crore Amounts owed to a company by customers for goods or services already delivered but not yet paid for. Debtor Days = Average Trade Receivables / Revenue x 365

Working Capital Financial Statements & Accounting ₹ crore The capital tied up in day-to-day operations, measured as current assets less current liabilities. Working Capital = Current Assets - Current Liabilities