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Operating activities
o The principal revenue-producing activities of an entity and other activities that are not investing or financing activities
Operating cycle
o The time between the acquisition of assets for processing and their realisation in cash or cash equivalents.
Ordinary share
An equity instrument that is subordinate to all other classes of equity instruments.
Ordinary shareholders’ fund
o the total of issued ordinary share capital plus the total of the revenue and capital reserves
Ordinary shares
o the part of the share capital subscribed for by shareholders not entitled to a fixed rate of dividend and not entitled to any preference for repayment of capital in the event of the winding up of the company
Option
o the contractual right but not the obligation to buy or sell a specified amount of a given financial instrument at a fixed price before or at a designated future date. A “call option” confers on the holder the right to buy the financial instrument. A “put option” involves the rights to sell the financial instrument.
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FCCA,CA(MIA)with more than 26 years of post-qualifying working experiences. Previous working stints with one of the big accounting four, Regional GFC & Group Treasurer in a group of Malaysian and Group CFO in Singapore public listed concern.
Also author to another very popular free educational accounting cum finance blog: http://basiccollegeaccounting.com under the branding of College Accounting Coach.
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