equity shareholders' funds and non-equity shareholders' funds
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12:14 Mar 10, 2004
English to German translations [PRO] Bus/Financial - Accounting / annual report
English term or phrase:equity shareholders' funds and non-equity shareholders' funds
I used to believe that "equity" and "shareholders' funds" is largely synonymous, but there seem to be shareholders funds that are not part of the company's equity.
Who can help?
Thanks very much in advance!
some special sort of shares, perhaps (Vorzugsaktien)
Explanation: It is possible to issue, for instance, interest-bearing shares, there are redeemable perference shares (rückzahlbare Vorzugsaktie) and even the dividend preference shares are also treated in some countries as debt: this might mean the difference.
Eva Blanar Hungary Local time: 05:08 Specializes in field Native speaker of: Hungarian PRO pts in category: 12