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Investment Income

Investment income refers to earnings generated from financial investments, such as interest, dividends, or capital gains. It is recorded separately from operating income to distinguish core business performance from returns on investments. Tracking investment income helps assess overall financial returns and resource utilisation.

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Investment Portfolio

An investment portfolio is a collection of financial assets such as stocks, bonds, and other securities held by a business…

Interest Accrual

Interest accrual refers to the recognition of interest expense or income over time, even if it has not yet been…

Income Distribution

Income distribution refers to how profits are allocated among stakeholders, such as shareholders, employees, or reinvestment in the business. It includes dividends,…