Share capital, ordinary and preference shares, debentures, rights and bonus issues, reserves, and the statement of changes in equity.
Types of finance
Ordinary shares — owners of the company; receive a variable dividend after preference shareholders; carry voting rights.
Preference shares — a fixed dividend, paid first; usually no votes.
Debentures — long-term loans at a fixed interest rate; interest is an expense (paid before any dividend) and debentures are a non-current liability, not equity.
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