Authorized Capital
The approved and registered capital of a joint-stock company, as recorded by the official authorities.
Issued capital
The capital authorized to be issued in exchange for a cash subscription, for services rendered to the company, or for any other property. Issued capital also includes treasury shares that have been reacquired and may be offered for sale again or cancelled.
Authorized capital
The number of shares of the capital stated in the company’s articles of incorporation; this number is usually shown in the capital accounts section of the company’s balance sheet.
A company’s share capital
The nominal value of investors’ equity interests in the company or its ordinary shares. Authorised share capital represents the nominal value of shares the company may issue, while issued share capital represents the number of shares the company has already issued. The concept of share capital often extends to include the company’s preference (preferred) shares.
Audit Opinion
The opinion issued on an entity’s financial statements, as presented in the auditor’s report, and resulting from the performance of necessary audit procedures in accordance with relevant auditing standards.
Realized Gain / Loss
The difference between the amount received from selling an asset and its book value. Realized gains or losses appear in the income statement and are also usually added when calculating taxable profit. In some cases, a loss is realized even if the sale has not occurred.
Earnings per share
The portion of profits attributable to each common share, calculated as follows: net profit (net income) divided by the number of outstanding common shares.
Market Volatility
It refers to rapid and unpredictable changes in the prices of financial assets over short periods. Volatility reflects the level of market risk; the higher it is, the greater the potential for both profit and loss, making it a crucial metric for investor decisions and portfolio management.
Investment Arm
An entity or unit affiliated with a specific body (such as a sovereign wealth fund or a holding company) responsible for managing and developing investments. These arms aim to generate returns through carefully planned strategic investments across various sectors.
Market Peak
Refers to the highest point a financial asset’s price reaches before it begins to decline. Identifying the market peak is crucial for investment timing, as it can signal the start of a correction phase or a price downturn.