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  2. Reduction of capital - Wikipedia

    en.wikipedia.org/wiki/Reduction_of_capital

    During reduction of capital, sometimes the company returns a portion of the stock of a company to shareholder. A private company can reduce its capital in many different ways using new procedures for the reduction of capital under the Companies Act 2006. Before these provisions came in, a court order was required to reduce share capital [1]

  3. Capital surplus - Wikipedia

    en.wikipedia.org/wiki/Capital_surplus

    (3) Subject to this, the provisions of this Act relating to the reduction of a company's share capital apply as if the share premium account were part of its paid up share capital. A company's SPA is a part of creditors' buffer. Assets: Cash: $450. Liabilities: Nil. Shareholders' equity: Common stock: $100 Preference stock: $25 Share premium: $325

  4. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    The statement explains the changes in a company's share capital, accumulated reserves and retained earnings over the reporting period. It breaks down changes in the owners' interest in the organization, and in the application of retained profit or surplus from one accounting period to the next.

  5. Treasury stock - Wikipedia

    en.wikipedia.org/wiki/Treasury_stock

    Technically, a repurchased share is a company's own share that has been bought back after having been issued and fully paid. The possession of treasury shares does not give the company the right to vote, to exercise preemptive rights as a shareholder, to receive cash dividends, or to receive assets on company liquidation.

  6. Wolters Kluwer Completes Capital Reduction - lite.aol.com

    lite.aol.com/tech/story/0022/20240913/1000991717.htm

    Wolters Kluwer Completes Capital Reduction. Alphen aan den Rijn – September 13, 2024 - Wolters Kluwer announces that it has completed the reduction in share capital approved by shareholders at the Annual General Meeting of Shareholders held on May 8, 2024. The company confirms that 10,000,000 ordinary shares held in treasury have now been ...

  7. Retained earnings - Wikipedia

    en.wikipedia.org/wiki/Retained_earnings

    A report of the movements in retained earnings is presented along with other comprehensive income and changes in share capital in the statement of changes in equity. Due to the nature of double-entry accrual accounting, retained earnings do not represent surplus cash available to a company. Rather, they represent how the company has managed its ...

  8. Share capital - Wikipedia

    en.wikipedia.org/wiki/Share_capital

    In accounting, the share capital of a corporation is the nominal value of issued shares (that is, the sum of their par values, sometimes indicated on share certificates).). If the allocation price of shares is greater than the par value, as in a rights issue, the shares are said to be sold at a premium (variously called share premium, additional paid-in capital or paid-in capital in excess of p

  9. Stock option expensing - Wikipedia

    en.wikipedia.org/wiki/Stock_option_expensing

    Stock option expensing is a method of accounting for the value of share options, distributed as incentives to employees within the profit and loss reporting of a listed business. On the income statement, balance sheet, and cash flow statement the loss from the exercise is accounted for by noting the difference between the market price (if one ...