The company's net fixed assets and long-term liabilities minus working capital (ie short-term current assets minus short-term liabilities) is "capital" funded by shareholders.
Shareholders & # 39; the capital consists of the following:
• The nominal value of the issued share (minus any amount not yet on the shares issued)
Sharing can include both ordinary shares and preferences. However, all the reserves are owned by ordinary shareholders who own the "fairness" of the company.
The issued capital is called so that there is no issued share that has only been partially called up.
Types of Shares
We distinguish three types of shares:
Rights in preferential shares are included in the corporate contribution. They may be different from companies but typically:
• Preferred shareholders have priority rights to ordinary shareholders in the event of their return on equity if the company is in liquidation.
• Preferential shares do not have voting rights.
• If preferential shares are accumulated, it means that before a company can pay ordinary dividends, it has to pay not only the dividend of the current year, but also the prior arrears of preferential dividends in previous years.
Deferred shareholding that only receives a dispute if other classes of shares, including ordinary people, receive a specific dividend or receive dividends only after a certain period of time after issue.
Ordinary shares which are not preferential in respect of dividend payments. Thus, the holder will only receive the dispute if the dividends are paid by the priority shareholders.
Ordinary shares usually have a veto right; a real owner of a company. They own the "fairness" of the business, and all the store's belongings belong to them.
The term "premium" means the difference between output and face value. When a company is first included, the issue price of the shares is likely to equal the nominal value, so there would be no stockpayment. If the company performs well the market value of its shares, but not the nominal value. The price of the new shares issued will be around the market value.
The Companies Act states that "if a company pays shares in a premium, either in cash or otherwise, the amount equal to the fees of the shares is transferred to the per-share account".
The corporation fee bill is an invoice to which the sums paid over the par value of the nominal value must be paid.
Share-based payment can not be distributed in dividends under any circumstances.
Source by sbobet