EQUITY INSTRUMENT Definition

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EQUITY INSTRUMENT covers any share (or part thereof) in the equity share capital of a company (or a comparable member's interest in a close corporation). The term also includes share options and any other financial instrument convertible into a share (such as a convertible debenture).

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RETAINED EARNINGS STATEMENT see STATEMENT OF RETAINED EARNINGS.

NET LOSS is the amount by which total of costs and expenses exceeds total revenue in an accounting period.

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