Search results
Results From The WOW.Com Content Network
According to Companies Act 2006 s.610 [2] in the United Kingdom the share premium account may be used only for certain specific purposes. However, UK company law in this connection was significantly relaxed in 2008 by permitting the share premium account to be converted into share capital and then the share capital to be reduced (effectively allowing the elimination of the share premium ...
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
A control premium is an amount that a buyer is sometimes willing to pay over the current market price of a publicly traded company in order to acquire a controlling share in that company. [ 1 ]
The clean surplus accounting method provides elements of a forecasting model that yields price as a function of earnings, expected returns, and change in book value. [1] [2] [3] The theory's primary use is to estimate the value of a company's shares (instead of discounted dividend/cash flow approaches).
To calculate the amount of the drop, the traditional method is to view the financial effects of the dividend from the perspective of the company. Since the company has paid say £ x in dividends per share out of its cash account on the left hand side of the balance sheet, the equity account on the right side should decrease an equivalent amount.
Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!
The par value of stock has no relation to market value and, as a concept, is somewhat archaic. [when?] The par value of a share is the value stated in the corporate charter below which shares of that class cannot be sold upon initial offering; the issuing company promises not to issue further shares below par value, so investors can be confident that no one else will receive a more favorable ...
This page was last edited on 17 July 2010, at 06:12 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may ...