69.

OCI therefore BS & CF

The dividends declared and paid by a corporation in the most recent year will be reported on these
financial statements for the recent year:

 statement of cash flows as a use of cash under the heading financing activities
 statement of stockholders' equity as a subtraction from retained earnings
Dividends that were declared but not yet paid are reported on the balance sheet under the
heading current liabilities

70. BS

Common stock is a security that represents ownership in a corporation. Holders of common

stock exercise control by electing a board of directors and voting on corporate policy.

Preferred stock, common stock, additional paid‐in‐capital, retained earnings, and treasury stock
are all reported on the balance sheet in the stockholders' equity section.

71. BS

A deferred charge is a long-term prepaid expense that is carried as an asset on a

balance sheet until used/consumed. Thereafter, it is classified as an expense
within the current accounting period. Deferred charges often stem from a
business making payments for goods and services it has not yet received, such
as prepaid insurance premiums or rent.

Deferred Charge Example

To receive a discount, some companies pay their rent in advance. This advanced
payment is recorded as a deferred charge on the balance sheet and is
considered to be an asset until fully expensed.

72. IS

In financial accounting, discontinued operations refer to parts of a company’s

core business or product line that have been divested or shut down and that are
reported separately from continuing operations on the income statement.

Discontinued operations are listed separately on the income statement because

it's important that investors can clearly distinguish the profits and cash flows from
continuing operations from those activities that have ceased.

73. IS
 This number is the company's earnings per share from the day-to-day operations of its business during the most
recent complete fiscal year. It does not include discontinued operations, extraordinary items, and accounting
changes.

Origin
We calculate EPS from Continuing Operations using data from each company’s income statement, as reported in
annual reports and other public documents.

EPS. It's a ratio that indicates the amount of net income expressed on a per share basis. Keep in
mind that EPS is different from dividends. Or EPS is simply the ratio of income calculated on a
per share basis. Dividends are truly the cash payments who receive the shareholder. The EPS is
the only ratio presented on a face of the income statement, or actually any financial statement for
that matter

74. OCI therefore BS & IS

The exchange rate affects the rate of inflation in a number of direct and indirect ways: Changes
in the prices of imported goods and services – this has a direct effect on the consumer price
index.

The resulting exchange differences are recognised in profit or loss when they arise except for
some exchange differences that form part of a reporting entity’s net investment in a foreign
operation. The latter are recognised initially in other comprehensive income and reclassified to
profit or loss on disposal of the net investment.

75. CF

76. IS

77. BS, CF, IS

Taxes appear in some form in all three of the major financial statements: the
balance sheet, the income statement, and the cash flow statement. Deferred
income tax liabilities can be included in the long-term liabilities section of
the balance sheet. Deferred tax liability is a liability that is due in the future.
Specifically, the company has already earned the income, but it will not pay taxes
on that income until the end of the tax year. Long-term liabilities are payable in
more than 12 months.

Sales tax and use tax are usually listed on the balance sheet as current liabilities.
They are both paid directly to the government and depend on the amount of
product or services sold because the tax is a percentage of total sales. The sales
tax and use tax depend on the jurisdiction and the type of product sold. These
taxes are generally accrued on a monthly basis. Any expense that is payable in
less than 12 months is a current liability.

Income and Cash Flow Statements

The income statement, or profit and loss statement, also lists expenses related to
taxes. The statement will determine pre-tax income and subtract any tax
payments to determine the net income after taxes. Using this method also allows
companies to estimate their income tax liabilities.

The cash flow statement also includes information on tax expenses. It is listed as
"taxes payable" and includes both long-term and short-term tax liabilities. When
taxes are paid during the cash flow period reflected in the statement, then this
change is shown as a decrease in taxes payable.

78. BS

79. BS

80. CF

81. BS

All kinds of investment.

82. BS

83. BS

Long term debt is the debt taken by the company which gets due or is payable after the period
of one year on the date of the balance sheet and it is shown in the liabilities side of
the balance sheet of the company as the non-current liability

84. IS

A non-operating expense is a business expense unrelated to the core operations.

The most common types of non-operating expenses are interest charges and
losses on the disposition of assets.

Non-operating expenses are recorded at the bottom of a company's income

statement. The purpose is to allow financial statement users to assess the direct
business activities that appear at the top of the income statement alone. It is
important for a business' future outlook that its core business operations
generate a profit.