After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies based on liability of their members Describe the types
of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund Method
There's no limit to the number
of shares issued by an open - end fund, and the value of these shares is determined only by the NAV of the assets in the fund.
Not exact matches
A large
share of Italian debt
issued under domestic legislation does not have any contract terms and is regulated
by an Italian law that gives the Italian Treasury ample latitude to restructure the debt... The composition
of Italian public, however, is changing rapidly because in January 2013, Eurozone members started
issuing bonds with standardized contract terms.
He said he would be inviting «leading conservatives» and people from all across the political spectrum to talk with him and
share their points
of view about the
issues raised
by the Gizmodo story.
Hedge fund manager David Einhorn at Greenlight Capital has made plenty
of headlines in demanding that Oppenheimer open up the spigots and
issue preferred
shares that Einhorn believes would increase Apple's stock
by one - third.
But in an interesting twist, a developer who was hired
by Reddit to work on the idea
of a «crypto - currency» — a form
of Bitcoin that users could receive in exchange for contributing content, or as a way
of distributing some
of the
shares that were
issued in the site's fundraising round — said in a post on Medium that he was working on a plan to de-centralize Reddit in just this way before he was let go.
That increases the
shares outstanding and dilutes the stake
of existing shareholders, since
shares issued by the company through the exercise
of options are not sold in exchange for cash at fair market value but are exercised at a discount.
Such risks, uncertainties and other factors include, without limitation: (1) the effect
of economic conditions in the industries and markets in which United Technologies and Rockwell Collins operate in the U.S. and globally and any changes therein, including financial market conditions, fluctuations in commodity prices, interest rates and foreign currency exchange rates, levels
of end market demand in construction and in both the commercial and defense segments
of the aerospace industry, levels
of air travel, financial condition
of commercial airlines, the impact
of weather conditions and natural disasters and the financial condition
of our customers and suppliers; (2) challenges in the development, production, delivery, support, performance and realization
of the anticipated benefits
of advanced technologies and new products and services; (3) the scope, nature, impact or timing
of acquisition and divestiture or restructuring activity, including the pending acquisition
of Rockwell Collins, including among other things integration
of acquired businesses into United Technologies» existing businesses and realization
of synergies and opportunities for growth and innovation; (4) future timing and levels
of indebtedness, including indebtedness expected to be incurred
by United Technologies in connection with the pending Rockwell Collins acquisition, and capital spending and research and development spending, including in connection with the pending Rockwell Collins acquisition; (5) future availability
of credit and factors that may affect such availability, including credit market conditions and our capital structure; (6) the timing and scope
of future repurchases
of United Technologies» common stock, which may be suspended at any time due to various factors, including market conditions and the level
of other investing activities and uses
of cash, including in connection with the proposed acquisition
of Rockwell; (7) delays and disruption in delivery
of materials and services from suppliers; (8) company and customer - directed cost reduction efforts and restructuring costs and savings and other consequences thereof; (9) new business and investment opportunities; (10) our ability to realize the intended benefits
of organizational changes; (11) the anticipated benefits
of diversification and balance
of operations across product lines, regions and industries; (12) the outcome
of legal proceedings, investigations and other contingencies; (13) pension plan assumptions and future contributions; (14) the impact
of the negotiation
of collective bargaining agreements and labor disputes; (15) the effect
of changes in political conditions in the U.S. and other countries in which United Technologies and Rockwell Collins operate, including the effect
of changes in U.S. trade policies or the U.K.'s pending withdrawal from the EU, on general market conditions, global trade policies and currency exchange rates in the near term and beyond; (16) the effect
of changes in tax (including U.S. tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act
of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability
of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition
of conditions that could adversely affect the combined company or the expected benefits
of the merger) and to satisfy the other conditions to the closing
of the pending acquisition on a timely basis or at all; (18) the occurrence
of events that may give rise to a right
of one or both
of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee
of $ 695 million to United Technologies or $ 50 million
of expense reimbursement; (19) negative effects
of the announcement or the completion
of the merger on the market price
of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation
of their businesses while the merger agreement is in effect; (21) risks relating to the value
of the United Technologies»
shares to be
issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered
by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability
of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnel.
If an employee is creating an
issue in a
shared work area, first start
by addressing the entire staff about the importance
of keeping those areas clean.
The revenue
share issue is solved
by giving artists 98 %
of all royalties, the censorship
issue because the power remains in the artists hands, and the transparency
issue because labels can no longer hide money from the artists.
The company finances construction
by borrowing money from banks or investors or
by issuing shares of stock.
In the Sept. 5
issue of Fortune, we imagined a new kind
of fantasy league: one focused on business leaders, where the stats are ruled more
by market cap and earnings per
share than on - base percentage and earned run averages.
The statement
of claim also alleges that Ferro massively diluted the existing shareholders
by issuing Soon - Shiong
shares worth about 13 %
of the company (Tribune says «The stock sales to Merrick Media and Nant Capital were approved
by the Board
of Directors and will provide valuable growth capital to allow the company to execute on its new value - creating business plan).
Under applicable TSX rules, the transaction also requires the approval
of Loblaw shareholders
by majority vote, as the number
of Loblaw common
shares to be
issued in the transaction exceeds 25 %
of the total number
of outstanding Loblaw common
shares.
Consists
of shares of Class C capital stock to be
issued upon exercise
of outstanding stock options and vesting
of outstanding GSUs that were distributed as a dividend to the
issued and outstanding Class A stock options and GSUs in April 2014 in connection with the Stock Split under the following plans which have been assumed
by us in connection with certain
of our acquisition transactions: the 2005 Stock Incentive Plan assumed
by us in connection with our acquisition
of DoubleClick Inc. in March 2008; the 2006 Stock Plan assumed
by us in connection with our acquisition
of AdMob, Inc. in May 2010; and the Motorola Mobility Holdings, Inc. 2011 Incentive Compensation Plan assumed
by us in connection with our acquisition
of Motorola Mobility Holdings, Inc. in May 2012.
The maximum amount
of cash to be paid
by Loblaw will be approximately $ 6.7 billion and the maximum number
of Loblaw common
shares to be
issued will be approximately 119.9 million, based on the fully diluted number
of Shoppers Drug Mart
shares outstanding.
When
shares of Capital Stock are to be
issued upon the exercise, grant or vesting
of an Incentive Award, Google shall have the authority to withhold a number
of such
shares having a Fair Market Value at the date
of the applicable taxable event determined
by the Committee to be sufficient to satisfy the minimum federal, state and local withholding tax requirements, if any, attributable to such exercise, grant or vesting but not greater than the minimum withholding obligations, as determined
by Google in its sole discretion.
Consists
of shares of Class A common stock to be
issued upon exercise
of outstanding stock options and vesting
of outstanding restricted stock units under the following plans which have been assumed
by us in connection with certain
of our acquisition transactions: the 2005 Stock Incentive Plan assumed
by us in connection with our acquisition
of DoubleClick Inc. in March 2008; the 2006 Stock Plan assumed
by us in connection with our acquisition
of AdMob, Inc. in May 2010; and the Motorola Mobility Holdings, Inc. 2011 Incentive Compensation Plan assumed
by us in connection with our acquisition
of Motorola Mobility Holdings, Inc. in May 2012.
Uber and other ride -
sharing services in China are bracing up for new draft rules
issued by the nation's Ministry
of Transport.
With respect to the exercise
of stock appreciation rights, the gross number
of Shares covered
by the portion
of the exercised award, whether or not actually
issued pursuant to such exercise, cease to be available under the 2013 Plan.
The fund is referred to as «aggressive» because the composition
of the fund does not necessarily reflect the composition
of its benchmark index: it may invest in preferred
shares issued by Split
Share Corporations, for instance, and is not required to hold such classes
of shares as floating rate
issues, which are expected to underperform for the foreseeable future.
This statement relates to the
shares of Common Stock, $ 1 par value («Shares»), issued by Gannett Co., Inc. (the «Issuer&ra
shares of Common Stock, $ 1 par value («
Shares»), issued by Gannett Co., Inc. (the «Issuer&ra
Shares»),
issued by Gannett Co., Inc. (the «Issuer»).
An IPO, in case you haven't learned about the specifics, yet, occurs when a formerly private business decides to take on outside investors, either
by having the founders sell some
of their
shares or
by issuing new
shares to raise money for expansion, while, at the same time, listing those
shares on a stock exchange or an over-the-counter market.
Wells» problems began with a flawed compensation scheme, but that was «dwarfed»
by top executives» failure to act decisively when they learned
of the
issue, said Buffett, whose company owns more than $ 26 billion worth
of Wells
shares.
ADRs are
issued by U.S. banks against the actual
shares of foreign companies held in trust
by a branch or correspondent institution overseas.
Consists
of 38,000
shares held
of record
by The June Bug Lifetime Trust, dtd 3/17/1992, for which Mr. Johnson serves as a trustee, all
of which are subject to repurchase
by us at the original
issue price.
In the event the Company
issues shares of additional stock, subject to customary exceptions, after the preferred stock original
issue date without consideration or for a consideration per
share less than the initial conversion price in effect immediately prior to such issuance, then and in each such event the conversion price shall be reduced to a price equal to such conversion price multiplied
by the following fraction:
If you have incorporated your business with a smaller than desirable number
of shares, you can modify your capital structure
by «splitting» the current number
of shares issued.
«Financing Conversion Securities» means securities with identical rights, privileges, preferences and restrictions as the Qualified Financing Securities
issued to new investors in a Qualified Financing, other than (A) the per
share liquidation preference, which will be equal to (i) the Note Conversion Price at which this Note is converted, multiplied
by (ii) any liquidation preference multiple granted to the Qualified Financing Securities (i.e., 1X, 2X, etc.
of the purchase price), (B) the conversion price for purposes
of price - based anti-dilution protection, which will equal the Note Conversion Price, and (C) the basis for any dividend rights, which will be based on the Note Conversion Price.
The affirmative vote
of the holders
of a majority
of the
Shares present in person or represented
by proxy at the meeting and entitled to vote on the proposal at
issue is required for: (i) the ratification
of the appointment
of E&Y as Walmart's independent accountants for fiscal 2014; (ii) the adoption
of a non-binding advisory resolution to approve the compensation
of the company's NEOs; (iii) the approval
of the Management Incentive Plan, as amended; and (iv) the adoption
of each
of the shareholder proposals.
Our board
of directors is authorized, without stockholder approval except as required
by the listing standards
of NASDAQ, to
issue additional
shares of our capital stock.
Every
share of stock has to be held
by someone, as must every debt security
issued.
(f)
by causing Retrophin to enter into the Yaffe Consulting Agreement, as a result
of which Retrophin paid $ 200,000 in cash and
issued 15,000
shares to Yaffe, resulting in a benefit to Shkreli
of more than $ 600,000 (at current market prices).
See, in the equity market, every
share of stock that has been
issued must be held
by someone.
These
shares usually have less voting rights than the Class A Shares, which are the preferred share by most investors, although the company or corporation has the right to designate which classification of shares has the most voting rights and when they are issued to the shareho
shares usually have less voting rights than the Class A
Shares, which are the preferred share by most investors, although the company or corporation has the right to designate which classification of shares has the most voting rights and when they are issued to the shareho
Shares, which are the preferred
share by most investors, although the company or corporation has the right to designate which classification
of shares has the most voting rights and when they are issued to the shareho
shares has the most voting rights and when they are
issued to the shareholders.
This assessment is a milder expression
of Uber's cultural
issues than those voiced
by some
of Uber's own executives in the wake
of Fowler's blog post, which detailed how other female engineers had
shared similar stories
of harassment.
Warrant to Purchase
Shares of Series A Preferred Stock
issued to Yahoo! Inc.
by the Registrant, dated July 1, 2011.
At any meeting at which a quorum has been established, the affirmative vote
of the holders
of a majority
of the
Shares present in person or represented
by proxy at the meeting and entitled to vote on the proposal at
issue is required for: (i) the ratification
of the appointment
of EY as Walmart's independent accountants for fiscal 2016; (ii) the adoption
of a non-binding advisory resolution to approve the compensation
of the company's NEOs; (iii) the approval
of the Stock Incentive Plan
of 2015; and (iv) the adoption
of each
of the shareholder proposals.
(a)
Share of total Australian dollar assets (per cent), subcomponents are the share of liquid assets (b) While deposits with other banks are a store of liquidity, they do not contribute to the stock of liquidity held by the banking system as a whole, since the recipient banks will, in turn, need to hold additional liquidity against these deposits; consequently, they are excluded from this table (c) Includes Commonwealth Government Securities and securities issued by the states and territories (d) Includes notes and coins, Australian dollar debt issued by non-residents and securitised assets (excluding self - securitised as
Share of total Australian dollar assets (per cent), subcomponents are the
share of liquid assets (b) While deposits with other banks are a store of liquidity, they do not contribute to the stock of liquidity held by the banking system as a whole, since the recipient banks will, in turn, need to hold additional liquidity against these deposits; consequently, they are excluded from this table (c) Includes Commonwealth Government Securities and securities issued by the states and territories (d) Includes notes and coins, Australian dollar debt issued by non-residents and securitised assets (excluding self - securitised as
share of liquid assets (b) While deposits with other banks are a store
of liquidity, they do not contribute to the stock
of liquidity held
by the banking system as a whole, since the recipient banks will, in turn, need to hold additional liquidity against these deposits; consequently, they are excluded from this table (c) Includes Commonwealth Government Securities and securities
issued by the states and territories (d) Includes notes and coins, Australian dollar debt
issued by non-residents and securitised assets (excluding self - securitised assets)
He is also the author
of several IGOPP policy papers, which offer new perspectives on a range
of controversial
issues including: Dual - class voting
shares, Corporate Citizenship, The place
of women on boards
of directors, Say - on - Pay
by shareholders, The Gordian knot
of executive compensation, The Troubling Case
of Proxy Advisors, among others.
In simple terms this means we figure out the net value
of a company and divide that figure
by the number
of shares on
issue.
shares by which the
share reserve may increase automatically each year, (3) the class and maximum number
of shares that may be
issued on the exercise
of incentive stock options, (4) the class and maximum number
of shares subject to stock awards that can be granted in a calendar year (as established under the 2017 Plan under Section 162 (m)
of the Code), and (5) the class and number
of shares and exercise price, strike price, or purchase price, if applicable,
of all outstanding stock awards.
However, any outstanding stock options and RSUs granted under the 2007 Plan will remain outstanding, subject to the terms
of our 2007 Plan and applicable award agreements, until such
shares are
issued under those awards (
by exercise
of stock options or settlement
of RSUs) or until the awards terminate or expire
by their terms.
HP repurchases
shares of its stock under an ongoing program to manage the dilution created
by shares issued under employee stock plans as well as to repurchase
shares opportunistically.
Each
share of convertible preferred stock may be converted, at the option
of the holder, at any time into common stock as is determined
by dividing the applicable original
issue price
by the conversion price as adjusted for certain dilutive issuances, splits and combinations.
Written
by NCEO founder Corey Rosen, this
issue brief discusses as
of mid-2016 the extent and growth
of employee ownership; survey data on ESOPs and corporate governance as well as ESOPs and executive compensation; research on the effect
of ESOPs on corporate performance; the 2012
shared capitalism study
of Great Place to Work applicants; data on employee ownership and employee financial well - being; the NCEO's analysis
of data on ESOPs and default rates; trends in broad - based equity compensation plans; equity compensation and corporate performance; the impact
of ESOPs and other broad - based plans on unemployment; legislative and regulatory
issues for employee ownership; and international developments in broad - based plans.
When market conditions favor wider diversification in the view
of Hussman Strategic Advisors, Inc., the Fund's investment manager, the Fund may invest up to 30 %
of its net assets in securities outside
of the U.S. fixed - income market, such as utility and other energy - related stocks, precious metals and mining stocks,
shares of real estate investment trusts («REITs»),
shares of exchange - traded funds («ETFs») and other similar instruments, and foreign government debt securities, including debt
issued by governments
of emerging market countries.
In the meantime, the government could implement the spirit and intent
of its commitment in the power
sharing agreement
by instructing the staff reviewing Kinder Morgan's permits to bend over backwards to engage affected First Nations on any
issue, even if they tangentially involved.
In connection with our acquisition
of Mixer Labs, Inc. in December 2009, we assumed options
issued under the Mixer Labs, Inc. 2008 Stock Plan, or the Mixer Labs Plan, held
by Mixer Labs employees who continued employment with us after the closing, and converted them into options to purchase
shares of our common stock.
Royal Bank
of Canada (RBC)(«RY» on TSX and NYSE) today announced the completion
of its
share repurchase program (the «Program»), as required
by the conditions
of the issuer bid exemption order
issued to RBC
by the Ontario Securities Commission on January 10, 2018...