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Balance Sheet: the year end statement of the company´s financial position. Whilst the Profit & Loss account is the culmination of a years activities, the Balance Sheet looks at the company´s assets and liabilities on one day - in effect a snapshot.

Board: the directors of a company.

Board Meeting: a meeting of the directors.

Bonus Issue: accumulated profits which are converted into issued shares. The existing members are given them, for example one bonus share may be given for every five already held. Also known as capitalisation or scrip issue.