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Who
Already Uses REFS?
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Shareholders’ funds
Shareholders’ funds consist of the following
items from each reported balance sheet:
ORDINARY CAPITAL
+ RESERVES
+ PREFERENCE CAPITAL
= SHAREHOLDERS’ FUNDS
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REFS
is available in 3 formats to suit your needs 
Updated daily with data direct from the London
Stock Exchange 
Available
monthly or quarterly on CD
 
Available
monthly or quarterly in two hard-copy volumes
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