Re Ransomes Plc [1999] 1 BCLC 775 (Lloyd J. — Chancery Division); [1999] 2 BCLC 591 (Court of Appeal) Petition seeking confirmation of cancellation of
share premium account, opposed by preference shareholder.
i) Tender Offer: Following last year's transfer of GBP 20 mio from EIIB's
share premium account to distributable reserves, you stated «We are now reviewing options for possible future capital returns to shareholders and expect to reach a conclusion early next year after having finalised our long term capital requirements in consultation with the regulator.»
In my most recent letter, I proposed a GBP 40 million reduction in share premium — in the 2014 AGM Notice, I'm delighted to see Resolution 9: «That
the share premium account of the Company be reduced by # 40,000,000.»
Not exact matches
Since each call option
accounts for 100
shares of stock, this trade is worth nearly $ 2 million in
premium and sees profits if Microsoft rises above $ 50, or more than 5 percent, by Oct. 30.
It is generally the most popular
account, since there's no guesswork or risk involved in contributions: workers are told the size of their weekly
premium bill, then their
share of the bill is deducted from paychecks and paid into the FSA accordingly.
Any such
shares subject to awards other than stock options and stock appreciation rights granted under either such Plan will become available taking into
account the 2:1
premium share counting rule applicable at the time of granting these types of awards.
Any such
shares subject to awards other than stock options and stock appreciation rights will become available taking into
account the 2:1
premium share counting rule, discussed above, for these types of awards.
Any such
shares will become available taking into
account the 2:1
premium share counting rule, discussed above, for these types of awards.
In terms of Spotify's total $ 2bn + income (negligible «other» revenues aside), ads therefore claimed 10.1 % — an improvement on the 9.2 %
share seen in 2014, but another reminder of how heavily the company relies on people paying for
premium accounts.
The current number of
shares remaining available for grant under the 2003 Plan is expected to last until approximately the end of 2014, based on the recent historical rate of award grants under the 2003 Plan noted under «Specific Benefits» below, and taking into
account the 2:1
premium share counting rule, discussed below, for certain equity awards.
Sites like Drop Box you have to have a
premium account to have your images
shared directly on sites like this.
The federal government will
account for more than 63 percent of this total, or about $ 1.5 trillion, reflecting expanded Medicaid eligibility,
premium and cost -
sharing subsidies through the Health Insurance Marketplaces (exchanges), and growth in Medicare enrollment as baby boomers continue to enter the program.
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
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 F
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
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 F
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
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
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
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 M
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
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 F
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 F
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 F
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 F
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 M
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
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
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 F
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
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
Offering a
premium, ultra-mobile entertainment experience, the Samsung Galaxy Tab 7.0 Plus from T - Mobile comes with a variety of pre-installed
premium content, including the Samsung Media Hub so customers can rent or purchase movies and purchase TV programs and
share that content on up to five compatible devices on the same
account.
It comes with Samsung Media Hub so that the customers can rent or purchase movies and purchase TV programs and
share that content on up to 5 compatible devices on the same
account and haspre - loaded WildTangent app that would let the customers play
premium games for free, as well as rent or purchase games.
Your
premium not only pays for the cost of insurance, but is also invested in an
account managed by the insurance company and
shared with all other par policyholders in Canada.
MGIC and Radian are monolines that together
accounted for more than than 44 % of the U.S. market
share for direct
premiums written in 2014.
If the stock stays flat (it's $ 39 on expiration day), your
account is worth $ 3900 (you have 100
shares of a $ 39 stock) and you had invested $ 3700 at the beginning, so the return is the time
premium divided by the net debit: 2 / 37.
Likewise, if
shares sunk, the options would expire worthless in both
accounts and the ones you sold on the open market would give you the full
premium to keep upon expiry.
Because the converts are trading at a
premium to face value (because if converted they are more valuable than their liquidation value) but are
accounted for only at liquidation value in the NAV calculation, the conversion will result in dilution of the total asset value and thus the NAV per
share.
Use this form to authorize electronic fund transfers from your checking, savings or
share draft
account to pay
premiums due on your personal life insurance policies.
Among the additional features that we have in mind for the upcoming
premium accounts are the capacity to search within your Lexbox folders (including in the content of documents stored on publisher websites) and the capacity to
share selected folders with other Lexbox users.
Our experience encompasses a wide range of ERISA claims, including individual life, disability and AD&D benefits, class actions, fiduciary obligations, revenue
sharing, retained asset
accounts, health plans, stock drop cases, pension funds, severance benefits, plan administration, cost of living adjustments, IRA plans, incentive compensation and annuity contract
premiums, among many others.
The company wrote more than $ 58 billion in
premiums in 2014,
accounting for 20.32 % of market
share.
Some insurance companies dismissed the allegations entirely, stating that their algorithm doesn't take marital status into
account, but some companies were more transparent with their methods,
sharing why marital status might effect a person's risk factor and, therefore, their
premium.
MGIC and Radian are monolines that together
accounted for more than than 44 % of the U.S. market
share for direct
premiums written in 2014.
However, in terms of
premium it is the public insurance companies that are leading as they
account for maximum
share of over 61 per cent in
premium arising out of health insurance.
Glancing at the stats of 2013 - 14, LIC
accounts with more than Rs 90,000 crore i.e. 75.33 % in first year
premium income and 84.44 % market
share in the number of policies.
A note on the setup of this section of the tutorial: unlike 1Password Families, which requires a totally separate setup from a regular 1Password single - user
account, the LastPass
shared folders are just a feature built into the regular LastPass
premium account.
SlideShare, which allows users to upload and
share PowerPoint and other presentations and slideshows, today launched a series of
premium Pro
accounts that have added features for businesses, including the ability to generate leads from within a presentation and to create a customized branded channel.
Google Home Max and Harman Kardon Invoke, also smart speakers marketed for
premium sound quality, together
accounted for only about 1.2 %
share.
In fact, the company is now the fastest growing smartphone brand in India, doubling its market
share in Q3 2017 and
accounting for 28 percent of the
premium handset market in the country.
Once
shares are publicly - quoted, they have more liquidity and can also be purchased through retail brokerage
accounts — though often at a steep
premium over the value of the underlying assets.
When you
share a Group with someone, you can send a message or an invitation to connect with them for free — no
premium account or InMail needed,»
shares Donna Shannon, Personal Touch Career Services, Author of «How to Get a Job Without Going Crazy» (2nd Ed) on Amazon.