What is the term used for the excess of funds available to a company over and above its share capital?

"General Reserves" "Retained Earnings" "Securities Premium Reserve" "Equity Share Capital"

Which financial statement component reflects the accumulated profits of a company after tax?

"General Reserves" "Share Capital" "Retained Earnings" "Securities Premium Reserve"

What does the 'authorized share capital' of a company represent?

"The total number of shares currently issued by the company" "The maximum number of shares a company is allowed to issue" "The number of shares held by the company's founders" "The total value of the company's shares on the stock market"

How is the number of outstanding shares of a company calculated?

"By multiplying the share capital value by the face value of the share" "By dividing the share capital value by the face value of the share" "By adding the authorized share capital to the issued share capital" "By subtracting the issued share capital from the authorized share capital"

What happens to a company's retained earnings when it experiences a financial loss?

"Retained earnings increase" "Retained earnings remain unchanged" "Retained earnings decrease" "Retained earnings are transferred to the general reserve"

What is the source of funds for dividend payments and dividend distribution tax?

"General Reserves" "Share Capital" "Securities Premium Reserve" "Retained Earnings"

What is the relationship between a company's Profit After Tax (PAT) and its retained earnings?

"PAT is deducted from retained earnings" "PAT is added to retained earnings" "PAT has no impact on retained earnings" "PAT is transferred to the general reserve"

What does it indicate if a company's paid-up and fully subscribed share capital is less than its issued share capital?

"The company's IPO was oversubscribed" "The company's IPO was undersubscribed" "The company has issued bonus shares" "The company has bought back its own shares"

What is the purpose of a company's 'General Reserves'?

"To fund future dividend payments" "To cover potential losses from lawsuits" "To finance specific projects like building a new factory" "To support general business operations without a specific purpose"

What is the combined value of a company's share capital and reserves & surplus referred to as?

"Market Capitalization" "Enterprise Value" "Net Worth" "Total Assets"