Entity and Portfolio: Difference between pages

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imported>Doug Williamson
(Expand. Source: Bank for International Settlements Statistical Release, May 2016.)
 
imported>Doug Williamson
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#In a commercial context, the business ''entity'' refers to the whole of the business undertaking, regardless of whether it is financed by equity alone or by a combination of equity and debt.  The Entity Value is therefore the total value of the Equity plus the Debt.  In this context the entity is also sometimes known as the Enterprise (and the entity value as the Enterprise Value).
A number of different assets, liabilities, or assets and liabilities together, considered as a whole.
#''Financial reporting''.  The reporting unit for which financial information is summarised and presented.  For example a company or a group of companies.
 
#''Tax''.  A business unit which is subject to taxation.  For example a company or a branch of a company established in another country.
 
#More broadly, any corporation, organisation or person that exists as a separately identifiable unit. Evidence of being 'separately identifiable' would include the ability to produce a meaningful and complete set of financial reporting information if it were required.
For example, a diversified investment portfolio.
 
An investor in such a portfolio would hold a number of different investment assets within the portfolio, with the objectives of growing the total value of the portfolio and limiting the risk of losses.




== See also ==
== See also ==
* [[Debt]]
* [[Asset allocation]]
* [[Equity]]
* [[Credit risk diversification]]
* [[Corporate value]]
* [[Diversification]]
* [[Concentration]]
* [[Efficient portfolio]]
* [[Fund]]
* [[Investment horizon]]
* [[Maturity structure]]
* [[Modern Portfolio Theory]]
* [[Portfolio analysis]]
* [[Portfolio investment]]
* [[Risk management]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Risk_frameworks]]
[[Category:Corporate_finance]]

Revision as of 14:04, 13 July 2022

A number of different assets, liabilities, or assets and liabilities together, considered as a whole.


For example, a diversified investment portfolio.

An investor in such a portfolio would hold a number of different investment assets within the portfolio, with the objectives of growing the total value of the portfolio and limiting the risk of losses.


See also

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