investors

Resources | Subject Notes | Accounting

IGCSE Accounting 0452 - 6.4 Interested Parties - Investors

Introduction

Investors are a crucial group of interested parties for a business. They provide the capital needed for a company to operate and grow. Understanding the needs and expectations of investors is vital for a business's success.

Who are Investors?

Investors are individuals or organizations who provide capital to a business with the expectation of financial return. They can be:

  • Individual Investors: People who invest their personal savings in shares or other securities.
  • Institutional Investors: Organizations that invest on behalf of others. Examples include:
    • Pension Funds: Manage retirement savings for employees.
    • Insurance Companies: Invest premiums to cover future claims.
    • Investment Trusts: Pool money from many investors to buy a variety of assets.
    • Mutual Funds: Similar to investment trusts, offering diversified investment options.

Why are Investors Important?

Investors play a vital role in a company's financial health and future.

Capital Provision: Investors provide the necessary funds for a business to start, expand, and maintain operations.

Growth and Expansion: Investment enables a company to invest in new equipment, research and development, and marketing, leading to growth.

Share Value: Investor confidence directly impacts the company's share price. A higher share price can make it easier for the company to raise further capital.

Company Reputation: Positive investor relations contribute to a strong company reputation.

Investor Needs and Expectations

Investors have specific needs and expectations that businesses must address. These include:

  • Profitability: Investors expect the company to generate profits and provide a return on their investment.
  • Growth Potential: Investors look for companies with strong growth prospects.
  • Financial Stability: Investors want to see that the company is financially stable and can meet its obligations.
  • Dividend Payments: Some investors expect regular dividend payments from their investment.
  • Share Value Appreciation: Investors hope that the value of their shares will increase over time.
  • Transparency and Accountability: Investors expect the company to be transparent in its financial reporting and accountable for its performance.

How Businesses Communicate with Investors

Businesses use various methods to communicate with investors:

  • Annual Reports: Comprehensive reports on the company's performance over the past year.
  • Interim Reports: Reports covering the company's performance during the year, typically published twice a year.
  • Share Price Information: Regular updates on the company's share price.
  • Investor Presentations: Presentations given to investors to provide updates on the company's strategy and performance.
  • Press Releases: Public announcements about important company news.
  • Investor Relations Department: A dedicated team responsible for communicating with investors.

Impact of Investor Confidence

Investor confidence significantly affects a company's ability to raise capital and its overall financial performance.

Positive Investor Confidence:

  • Easier access to capital markets.
  • Lower cost of borrowing.
  • Higher share prices.
  • Increased business opportunities.

Negative Investor Confidence:

  • Difficulty in raising capital.
  • Higher cost of borrowing.
  • Lower share prices.
  • Reduced business opportunities.
Investor Type Typical Investment Goals Risk Tolerance
Individual Investors Capital appreciation, dividends, long-term growth Varies - can be high to low
Pension Funds Secure retirement income, long-term growth Low to moderate
Insurance Companies Generate returns to cover future claims, long-term stability Low
Investment Trusts Diversification, regular income Moderate

Suggested diagram: A simple diagram showing a flow of money from investors to a company, with arrows indicating capital provision and return.

Suggested diagram: Investors provide capital to the company, which uses it for operations and growth. The company then aims to generate profits and return value to investors.