About shares and par

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    Group 6

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    Definition

    Par Value:a share of stock thatis given a definite or fixed value

    in the articles of incorporation.

    No par value a share of stock

    that has no fixed value; it may not

    be issued for less than P5.00.

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    `

    Par value share capital has anominal or face value stated of thestock certificate and in the articles of

    incorporation.

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    No-par but with stated valueshare capital has a nominal value

    stated in the articles of the

    incorporation but not on the face ofthe stock certificate.

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    No-par but, no stated value sharecapital has no nominal value stated

    in the articles of the incorporation

    nor on the face of the stockcertificate.

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    Class of Stocks

    Common Stock (Ordinary Share

    Capital)

    Preferred Stock (Preference Share

    Capital)

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    Common Stock

    Entitles the owner to a share of

    the corporation's profits and a

    share of the voting power inshareholder elections.

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    Rights of a Common

    Stock Holder

    Right to vote in stockholders meeting;

    Right to share in corporate profits (dividends);

    Right to share in corporate profits upon

    liquidation;

    Right to purchase additional shares of stocks

    in the event that the corporation increases its

    capital stock (pre-emptive right).

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    Preferred Stock

    - entitles the holder to

    some specificpreferences over the

    common stock

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    Rights of a Preferred

    Stock Holder

    Preference as to payment of

    dividends;

    Preference as to distribution of

    assets upon liquidation.

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    Types of Preference

    Share

    Cumulative preference shares

    Non-cumulative preference shares

    Participating preference shares

    Non-participating preference shares

    Convertible preference shares

    Redeemable preference shares

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    AUTHORIZED SHARE

    CAPITAL

    Authorized shares

    refer to the maximum number of

    shares which may be issued by a

    corporation as set forth in the

    articles of incorporation.

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    Ex:

    The Joyful Company was organized onJanuary 1, 2012 with authorized sharecapital as follows:

    -10,000 shares of 10% preference sharecapital with a par value of P100 pershare

    -200,000 shares of ordinary share capitalwith a par value of P10 per share.

    Authorized

    Share Par

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    MEMORANDUM and

    JOURNAL ENTRY

    METHODTransaction Memo Entry Method Journal Entry Method

    Authorization Authorized to issue _____ sharesof ____ share capital with a parvalue of P___.

    Unissued capital stock xxx

    Authorized capital stock xxx

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    MEMORANDUM ENTRY

    METHOD

    2010

    Jan. 1 Authorized to issue 10,000 shares of

    10% preference share capital with avalue of P100 per share

    1 Authorized to issue 200,000 shares ofordinary share capital with a value of

    P10 per share

    Journal

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    JOURNAL ENTRY

    METHOD

    2010

    Jan.

    1

    Unissued Preference Share Capital

    Authorized Preference Share Capital

    1,000,000

    1,000,000

    1

    Unissued Preference Share Capital

    Authorized Preference Share Capital

    2,000,000

    2,000,000

    Journal

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    ISSUANCE OF SHARE

    CAPITAL

    - May be issued in exchange for

    cash, non-cash assets, services,

    liability or other form of securities.- May be sold on subscription basis

    - The following topics are focused on

    the issuance of various classes ofshares in exchange for various

    considerations:

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    ISSUANCE OF PAR VALUE SHARE

    ISSUANCE OF NO-PAR, BUT WITH

    STATED VALUE SHARE CAPITAL

    ISSUANCE OF NO-PAR, NO

    STATED VALUE SHARE CAPITAL

    http://localhost/var/www/apps/conversion/tmp/scratch_3/Issuance%20of%20Par%20Value%20Share.pptxhttp://localhost/var/www/apps/conversion/tmp/scratch_3/Issuance%20of%20Par%20Value%20Share.pptx

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    Questions:

    Orange

    Green

    VioletBlue Red Yellow

    Indigo

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GRADE 12 ACCOUNTING LEARNER NOTES · Bank CRJ xxxx xxxx xxxx Balance B/d xxxx . Additional shares issued at par. Opening balance Use the par value of shares when recording information

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FORM 20-F/A · Ordinary shares, par value CHF 0.10 per share: 3,830,840,513 ordinary shares (including 38,892,031 treasury shares) Indicate by check mark if the registrant is a well-known

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Topic Common Stock TSR Par Change Treasury Stock · PDF fileexisting warrants and convertible debentures ... hold any shares of the juristic shareholder. Issues for ... Par Change

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PROSPECTUS · PROSPECTUS Dated August 15, 2017 2,666,666 shares of Common Stock Wrap Technologies, Inc. (the “Company”) is offering up to 2,666,666 shares of common stock, par

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WGL HOLDINGS INC - regie-energie.qc.ca...WGL Holdings, Inc. common stock, no par value outst anding as of October 31, 2008: 49,971,614 shares. All of the outstanding shares of common

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2015-01-07 (3) - McGill Library · 112,500 class "B" common shares of no par value Issued and fully paid 12,000 first preference shares 152,340 and 39/40, class "A" common shares

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Blackstone Real Estate Income Trust, Inc. · December 31, 2018, respectively 366 233 Common stock — Class D shares, $0.01 par value per share, 500,000,000 shares authorized; 69,148,152

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BRAIN SCIENTIFIC INC. · MD, Inc., par value $0.0001 per share, or the MemoryMD Shares, were exchanged for shares of our common stock, par value $0.001 per share, based on the Exchange

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DELPHI TECHNOLOGIES PLCd18rn0p25nwr6d.cloudfront.net/CIK-0001707092/e131434d...Delphi Technologies PLC (the “Company”) ordinary shares, $0.01 par value per share (“ordinary shares”)

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You and your shares 2013€¦ · MORE INFORMATION inside back cover 2 ato.gov.au YOU AND YOUR SHARES 2013. YOU AND YOUR SHARES 2013 ato.gov.au 3 ABOUT THIS GUIDE You and your shares

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As filed with the Securities and Exchange Commission on ... · Common shares of Vale, no par value per share New York Stock Exchange* American Depositary Shares (evidenced by American

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Chidi Ezeobi Shares Some Interesting Facts About Writing a Book

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2015 | 4 TAKEOVER MONTHLY · TAKEOVER MONTHLY 2015 | 4. ... Modul”), to acquire their no-par value bearer shares in Data Modul (“Data Modul-Shares”) against a cash consideration

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ˆ1MGT1WW705XWC73|Š€¦ · 28,846,500 Class A Common Shares, par value of $0.01 per share 7,145,000 Class B Common Shares, par value at $0.01 per share 100 Class C Common Shares,

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House Prices Bank Shares Par Ti

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Globus Maritime Limited · References to our common shares are references to Globus Maritime Limited’s registered common shares, par value $0.004 per share, or, as applicable, the

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