Net assets are composed of equity or capital, benefits and reserves. The equity is divided into individual shares . This shares represent the proportional part of the stake holder in the company. Also have the legal right to participate in the general meetings of the company. A share entitle the owner to participate of the dividends of the company in proportion of their shares.

Financial statements of a company are represented by assets less liabilities, this is the net asset or value of a company. The assets are normally represented by cash, banks, real state, and stocks. Liabilities are the borrowings that the company takes to finance assets and the development of the company.

Nominal value or face value is the capital or equity divided by the number of shares issued. Shares are quoted in the market representing the potencial value that investor gives to this share. The value is also given by the rights that this share have, for instance voting and non-voting shares. Sometimes investors are only concern with the dividends and return of its shares, so non-voting are acceptable. But in some cases investors are concerned with the political rights and control of the company so voting shares are more valuable.

Earnings of a company could be paid as dividends and/or retained in the net assets for future needs.
The cover for dividend is the number of times that a company could have paid its net dividend.

Earnings per share are the earnings of company divided by the number of shares issued (eps)
P/E (price to earning) is how many years of earning per share could be needed to pay for the share at market price.
Nevertheless the number of years for repayment could change if the earnings and dividends increased or not, depending of the performance of the company.

Yield is the percentage of the dividend over the share at market price.
Return on investments are normally related to risk. That is more risk more return and viceversa. Sometimes markets react in a different form for external reasons, we can find cases where safety investments in bonds have more return than shares or the contrary, depending on market expectations.

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