imported>Doug Williamson |
imported>Doug Williamson |
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| 1. ''Law''
| | The Panama Papers are a large number of leaked confidential documents relating to offshore tax avoidance structures and participating individuals and corporations. |
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| A legal system that resolves disputes between persons by resort to principles of fairness and justness.
| | The Panama Papers were publicised by the ''Süddeutsche Zeitung'' in Germany in 2016. |
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| 2.
| | The documents were leaked from a law firm and corporate services provider headquartered in Panama. |
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| The capital of a firm invested by those accepting the greatest degree of risk, for example the holders of ordinary shares (also known as common stock or common equity) in a company. | |
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| Securities representing the rights of the risk capital investors in 2. above.
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| For example, ordinary share certificates.
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| 4. ''Financial reporting''.
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| Amounts in the financial report of a company representing the book value of the interests of the shareholders in 2. above.
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| It includes share capital, cumulative retained profits, and other reserves.
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| It is also known as 'total equity' or 'shareholders' funds'.
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| The book value of total equity is equal to the book value of the company's net assets.
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| 5. ''Financial reporting''.
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| Comparable amounts for financial reporting entities that are not companies.
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| 6.
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| The net value of an asset, after deducting any debt relating to it or secured on it.
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| For example, the value of a residential property, after deducting the amount of a mortgage borrowing secured on it.
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| If the value of the borrowing exceeds the value of the asset, the situation can be described as 'negative equity'.
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| == See also == | | == See also == |
| * [[An introduction to equity capital]] | | * [[Anti-avoidance provision]] |
| * [[Assets]] | | * [[Her Majesty’s Revenue & Customs]] |
| * [[Blue chip]] | | * [[PANA inquiry]] |
| * [[Book value]] | | * [[Pandora Papers]] |
| * [[Capital]] | | * [[Paradise Papers]] |
| * [[Capital employed]] | | * [[Tax avoidance]] |
| * [[Capital structure]] | | * [[Tax evasion]] |
| * [[Common equity]] | | * [[Tax haven]] |
| * [[Common law]]
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| * [[Common stock]]
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| * [[Compound instrument]]
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| * [[Debt]]
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| * [[Debt for equity swap]]
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| * [[Dividend growth model]]
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| * [[Entity]]
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| * [[Equity cost of capital]]
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| * [[Equity instrument]]
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| * [[Equity investments]]
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| * [[Equity risk]]
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| * [[Equity structured deposit]]
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| * [[Equity swap]]
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| * [[Kay Review]]
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| * [[Liabilities]]
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| * [[Liabilities and equity]]
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| * [[Market/book ratio]]
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| * [[Mezzanine]]
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| * [[Mortgage]]
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| * [[Net assets]]
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| * [[Net worth]]
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| * [[Ordinary shares]]
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| * [[Own funds]]
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| * [[Private equity]]
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| * [[Reporting entity]]
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| * [[Reserves]]
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| * [[Return on equity]]
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| * [[Risk]]
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| * [[Share]]
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| * [[Share capital]]
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| * [[Shareholders’ funds]]
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| * [[Statement of changes in equity]]
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| * [[Stock]]
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| * [[Total Loss Absorbing Capacity]]
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| * [[Total return swap]]
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| [[Category:Corporate_finance]] | | [[Category:Accounting,_tax_and_regulation]] |
| [[Category:Compliance_and_audit]] | | [[Category:Ethics_and_corporate_governance]] |
