Jump to ContentJump to Main Navigation
Banking Strategy, Credit Appraisal, and Lending DecisionsA Risk–Return Framework$
Users without a subscription are not able to see the full content.

Hrishikes Bhattacharya

Print publication date: 2011

Print ISBN-13: 9780198074106

Published to Oxford Scholarship Online: September 2012

DOI: 10.1093/acprof:oso/9780198074106.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in OSO for personal use (for details see www.oxfordscholarship.com/page/privacy-policy).date: 26 September 2018

Long-Term Liabilities

Long-Term Liabilities

Chapter:
(p.165) 8 Long-Term Liabilities
Source:
Banking Strategy, Credit Appraisal, and Lending Decisions
Author(s):

Hrishikes Bhattacharya

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198074106.003.0008

Long-term liabilities provide stability to the capital structure of a business, the most important among them being equity, which is considered as the ultimate risk capital to absorb shocks. This chapter examines the origin, nature, and details of long-term liabilities in order to have a proper understanding of every item of liability a business may contract. It covers important concepts such as equity or share capital, authorised capital, issued and paid-up capital, non-voting equity share capital, reduction of capital, limited liability, preference share capital, share premium, free reserves, bonus shares, capital reserve, debentures, term loans, loans from friends and relatives, loans from subsidiaries, and modern financial instruments.

Keywords:   liabilities, equity, authorized capital, issued capital, paid-up capital, limited liability, redeemables, share premium, dividends, free reserves, bonus shares, capital reserve, debentures, loans

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .