SHAREHOLDER LOANS Definition

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SHAREHOLDER LOANS include any loans between a corporation and any of its shareholders. Loans from shareholders are normally carried as long-term debt, but the reality is such loans should be counted as equity (they are not) because they rarely are paid back to the shareholder.

Learn new Accounting Terms

COMMON-SIZE STATEMENT see COMMON SIZE ANALYSIS.

ACCOUNT is the detailed record of a particular asset, liability, owners equity, revenue or expense.

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