FINANCIAL STATEMENTS

Balance sheet components

specific

shareholder's

intangible

liquid assets

converted

maketable

obligation

mortgage

contingent

contingent assets

payable

maturity

potential

contingent liabilities

uncertain

timing

provisions

proprietor

multinational

disaster

potential investors

turnover

gearing

Fundamental Analysis

discloses

equivalents

essentially

evaluation

overpriced

underpriced

proportion

working capital ratio

gearing

Debt-to-equity ratio

leverage

indentifying

Revenues and Expenses Vs Gains and Losses

generate

trading securities

derives

rendering services

non-core

renting property

non-operating

acquisition

arise

write-offs

lawsuits

rèlects

static

complexity

elements

operating revenues

non-operating revenues

operating expenses

non-operating expenses

P & L Account format

stairway

deduction

net income or net earnings

gross margin

operating margin

enables

subsidiaries

consolidated

earnings-per-share

outstanding

distribute

indicator

profitability