My Nguyen
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Articles
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Forward Multiple
FormalIf a company is trading on what is called a ‘forward multiple’ its shares are valued at a multiple of its prospective earnings rather than the value of its underlying assets. (See also P/E ra...
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Fraud Reduction
FormalFraud is becoming increasingly common in business. As services become more sophisticated, the opportunity to avoid being billed becomes more tempting. Example industries include: TelephonyIT ...
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FRS 17
FormalA document outlining Accounting and Reporting standards to be followed by companies. This covers the requirement to report Capital Leases and Operating Leases in a manner that reflects the tr...
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Funds Flow Statement
FormalA financial report which describes the periodic performance of a business, not in terms of its profitability, but of the performance in pure cash terms. It therefore describes the liquidity o...
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Gearing
FormalCompanies raise both Equity (Share Capital) and Loans (interest bearing) in the normal course of their business. This term describes the balance and blend of these two very different forms of...
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Goodwill
FormalThe excess of the purchase price paid for an asset or business over its stated book value. Or, put another way - it’s the same as the value of a good relationship that a business has with its...
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Gross Profit Percentage
FormalAnother term for Margin. Describes the profit on a sale, or the difference between the Sales Price and Cost of Manufacture. E.g. Sales price $15, Cost of Manufacture $10, then Margin = 33% be...
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Hire Purchase
FormalOld-fashioned term for the raising of a loan against some form of semi-permanent security - the most common being for an individual to buy a car. Repayment of the loan is by a number of insta...
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Hurdle Rate
FormalThe minimum rate of return on an investment - expressed as an annual percentage - that a company needs to generate in order to approve incremental spend. This minimum is imposed because compa...
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Impairment Charge
FormalA specific type of depreciation charge. If a company has bought another business and paid a certain value for it - then this can be included as an asset by the acquiring company. However, if ...