shareholders' funds - equity shares - non equity shares
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08:59 Mar 12, 2004
English to German translations [PRO] Bus/Financial - Accounting / annual report
English term or phrase:shareholders' funds - equity shares - non equity shares
According to UK GAAP and in line with FRS 4, companies make a difference in their balance sheets between equity and non-equity shares as part of the shareholders' funds. I need a German translation of all of the three terms, but all I can find on the Internet is English explanations; has anybody come across these terms in the past?
Thank you for your help!
Explanation: shareholders' funds = Eigenkapital
equit shares = Stammaktien
und hier definiert Schäfer wie folgt:
Normaltyp der Aktie; in der Regel Inhaberpapier = bearer instrument opp. Vorzugsaktie = preferred stock (US), preference share (GB)