FINANCIAL FUNDAMENTALS:

Equity: ownership in any asset after paying all the debts associated with the assets.

Also known as "share capital", "net worth" or "stockholders' equity"

Preference shares:
Company stock with dividends that are paid to shareholders before common stock dividends are paid out.These shareholders do not have voting rights.These are fixed dividends .$ types

1. 2. 3. 4.

Cumulative(with skipped dividends) Non-cumulative(without skipped dividends) Participative(dividends plus extra earnings) Convertible(exchanged for a specific no. of shares)

Debentures:
A type of debt instrument that is not secured by physical assets or collateral. Both corporations and governments frequently issue this type of bond in order to secure capital.

Amortization: measure value of intangible assets over period of time.