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Shareholders' Equity Breakdown

Shareholders' Equity Summary

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godinamadon
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42 views2 pages

Shareholders' Equity Breakdown

Shareholders' Equity Summary

Uploaded by

godinamadon
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Share Capital (SC) xx (+)

Share Premium (SP) xx (+)


Retained Earnings (RE) xx (+)
Subscribed Share Capital (SSC) xx (+)
Share Receivable (SR) xx (-)
Treasury Shares (TS) xx (-)
Other Comprehensive Income (OCL) xx (-)
Shareholders’ Equity (SHE) xx

(1) Paid in Capital / Contributed Capital


a. Share Capital – at par or stated value (fixed)
•Ordinary Share – voting shares
•Preference Share – nonvoting shares, fixed/limited (10%)
•Subscribed Share – published but not fully paid
# of shares: •Issued – fully paid
•Outstanding – issued + subscribed – Treasury Shares
•Authorized – approved for issuance of the SEC

b. Share Premium – excess of redemption over par or stated value


•Excess over par value or stated value-
•Resale of TS at more than cost -
•Donated Capital -
•Issuance of Share Warrants – privilege: acquire staff
•Special date
•Specified date
•Distribution of Share Dividends -
•Quasi-reorganization & recapitalization –

c. Subscription Receivable – unpaid subscription

(2) Retained Earnings - Income ; Losses ; Dividend Deduction

Issuance
(1) Paid in Cash:
Cash received xx
Less par value (xx)
Share Premium xx

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