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Ahtasham
Ahtasham
Ahtasham
Ahtasham
Ahtasham
Ahtasham
Ahtasham
Ahtasham
Ahtasham
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Ahtasham

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Published in: Economy & Finance, Business
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  • 1. Presentation topic Share Capital Presented to Prof. Gohar Mahmood Presented by Ahtasham Khalid 8191 4/25/2014 1
  • 2. Definitions • Company equity that obtained by trading with share holders. • Nominal value of all shares issued. • Number and types of share that compose a company’s share structure. 4/25/2014 2
  • 3. Various parts of Share Capital • Authorized share capital • Issued share capital • Called up share capital • Uncalled capital • Paid up share capital • Reserve capital 4/25/2014 3
  • 4. Authorized Capital Total of the share capital which a limited company is allowed to issued. Other names • Registered capital • Nominal capital Shares authorized= Shares issued + Shares unissued • Shares issued Shares that are issued to shareholders. • Shares unissued Shares that never issued. 4/25/2014 4
  • 5. Issued share capital It is the nominal value of shares which are offered to the public for subscription. Shares issued = Shares outstanding + Treasury shares • Shares outstanding Shares that are held by investors. • Treasury shares Shares that are held by company itself. 4/25/2014 5
  • 6. Called up share capital • It is the part of capital which has been called up on the shares. • Called up share capital is Value of the issued shares which have remained fully or partially unpaid, and whose holders have now been called upon to pay the balance. Uncalled up share capital • It is the remainder of the issued capital which has not been called up. • The company may call this amount anytime. 4/25/2014 6
  • 7. Paid up share capital • It is the part of issued capital which has been paid by the shareholders. Reserve share capital • It is the part of uncalled capital of a company which can be called only in the event of its winding up. 4/25/2014 7
  • 8. Types of share capital There are two types of share capital:- • Preference shares Company stock with dividends that are paid to shareholders before common stock dividends are paid out. • Equity shares These shares give right to shareholders to give opinion in annual general meeting and have a right of vote. Other names • Voting shares • Ordinary shares 4/25/2014 8
  • 9. Types regarding to issuance • At par shares are issued at its original price. • At premium shares are issued at high price (more than original price) • At discount shares are issued at low price (less than original price) 4/25/2014 9

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