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⍰ ASK How do UK companies disclose their capital structure in their financial reports?

UK companies reveal their capital structure in financial reports, ensuring stakeholders grasp how they fund operations. The structure typically mixes equity and debt, following International Financial Reporting Standards.

Equity breakdown in financial statements covers share capital, reserves, and retained earnings, detailing ownership, dividends, and equity changes.

Debt, like long-term and shortterm borrowings, is separately disclosed in liabilities. Companies specify borrowing terms, interest rates, and maturity dates, offering insights into their debt obligations forming part of the capital structure.
 

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