(1) Long-term capital is mainly that provided by selling shares as described above and by retaining profits within the company.

(2) Financial matters - how your business is financed, levels of retained profit , the sales income generated and your cashflow.

(3) Distribution of earnings to a company's shareholders paid from current or retained profit.

(4) With an underdeveloped financial system, companies depend more on retained profit, or savings, to finance investment, whellole state-owned companies were not until recently required to pay dividends.

(5) Upon disposal of revalued properties, the relevant portion of revaluation reserve recognised in respect of previous revaluations is released from the property revaluation reserve to retained profit.