Affect • Against • Asset • Assets • Below • Calculated • Category • Comprehensive • Created • Debt • Decrease • Decreases • Distributable • Downwards • Earnings • Effect • Expenses • Fair • Financial • Future • Have • Its • Liability • Loss • Losses • Market • Negative • Original • Pay • Presented • Profit • Purpose • Records • Reserve • Reserves • Retained • Revenue • Revenues • Section • Shareholders • Sold • Statements • Strength • Sum • Type • Upwards • Used • When • Where • Yes