Share capital consisting of preference shares. Under Financial Reporting Standard 4, 'Capital Instruments', preference share capital should be classified as non-equity share capital. The amount attributable to non-equity shares in the analysis of shareholders' funds and the allocation of finance costs should be disclosed separately in the financial statements.

• statement of changes in financial position
• statement of movements in shareholders' funds
• Statement of Recommended Practice
• statement of source and application of funds
• Statement of Standard Accounting Practice
• statement of total recognized gains and losses
• static gap
• static risk
• status enquiry
• statute-barred debt
• statutory accounts
• statutory audit
• statutory books
• statutory company
• statutory damages
• statutory meeting
• statutory report
• stealth tax
• stepped preference share
• sterilization
• sterling
• Sterling Transferable Accruing Government Securities
• Sterling Warrant Into Gilt-edged Stock
• STI
• STMS