FIN 501 Lecture Notes - Lecture 17: Earnings Before Interest And Taxes, Shares Outstanding
20 Nov 2014
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Document Summary
Sedar electronic archive of company filings w/ canadian securities regulatory agencies. Disclosure regulation requires disclosure of material nonpublic info w/o preferential treatment. Material non-public info any info that could r~ be expected to affect price. Bs o o o o o o o. Provides snapshot of assets + liabilities as of a particular date. Assets anything a company owns that has value. Summary of revenues + expenses over accounting period. Income is used to pay dividend to stockholders + kept as re to finance future growth. Net income = revenues expense = dividends + re. Analysis of sources + uses for cash over accounting period. Operating cf adjusts ni for non-cash items. Investing cf includes purchases/sales of fa +investments. Financing cf includes funds raised by issuing securities or expended by repurchasing outstanding. ; calculated using current year end values for ta + equity o. Pro forma fs using assumptions about future income, cf, + other items.
