Shares whose rights are exercised with simple possession.
BONUS SHARE
Share whose disbursement is free. It is paid for out of the company´s reserves.
ASSETS
Element of the equity that has a financial value for the company.
BALANCE OF TRADE
Part of the Balance of Payments that records only the commodities transactions of a country with the rest of the world in a specific period.
BALANCE OF PAYMENTS
Account of a country´s foreign sector.
BANK
Institution that acts as a financial intermediary, receiving money from economic agents (deposits) to loan it to other economic agents (credits) which is negotiated on the Stock Exchange.
BENEFIT, PROFIT
In accounting terms, gross profit is defined as total revenue minus the direct costs for producing that revenue, such as wages, salaries, raw materials, etc.