profit, Incomes less costs less expenses and income tax., contributions, Value invested by a partner in the company that he/she constitutes., shareholders, Who owns shares in a company, Dividends, Part of the profit that is decided to be distributed among the partners., Shareholding, Legal right to the assets of a company., Reserves, Part of the profit destined to legal, occasional or statutory requirements., Accumulated utilities, Amount of profits from previous years retained by the company to be reinvested., Financial instruments, It is a contract that gives rise to a financial asset in one company and a financial liability or equity instrument in another., Stockholders' equity, Remainders of assets less liabilities of an entity., Shares, Equity instrument issued by an entity., Equity surplus, When an entity issues shares for a value greater than their nominal cost.

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