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The current study is conducted for analysing the financial statement of CSR Limited to show its corporate and financial status in the market. CSR Limited is an industrial company of Australia use to produce building materials. It is a public company listed in Australian Securities Exchange founded in Sydney and having it’s headquarter in New South Wales. For the current study the most recent annual report which is published on 30th September 2017 (half yearly financial report) is been analysed. In Australia it is one of the most popular industrial companies operating its business with approx 3000 employees. As per the half yearly financial report of 2017, it has earned a net profit of $129.6 million (csr.com.au, 2017).
1. List of elements in total equity of CSR Limited in the financial year 2016 and its changes:As per the half yearly financial report of 2017, CSR Limited of Australia is having total equity of $1257 million which consists of the following elements,1. Issued Capital of $1036.2 million2. Reserve of $(82.2) million3. Retained Profit of $243.7 million4. Non-controlling Interests of $59.3 million (member.afraccess.com, 2017)
Issued Capital: Issued capital is the amount of share capital issued by the company to the shareholders. It is a part of the authorised capital of a company. Issued capital is share’s face value and it is also known as subscribed capital (Chaudhry et al. 2015).
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