GEARING is the proportion of the capital employed of a company that is financed by lenders rather than shareholders.
PAID-UP CAPITAL is the total amount paid by shareholders for their shares of capital stock.
In the company's financial reporting documents this category may contain several line items, e.g. R&D, Sales & Marketing, and General & Administrative. You must ensure that all Overhead Expense line items are contained and accounted for within this category. Where there in no matching category, enter those amounts on a cumulative basis into the General & Administrative category. Enter all amounts in 1,000's.
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