The document is a prospectus for Ball Corporation's Dividend Reinvestment and Voluntary Stock Purchase Plan. The plan allows shareholders to purchase additional shares of Ball Corporation stock by reinvesting cash dividends on existing shares and through optional cash payments of at least $25 up to $2,000 per month. Shares are purchased at 100% of the average market price on the investment date. The prospectus covers 2,000,000 authorized but unissued shares that may be purchased under the plan.
Law insider halliburton-co_director-restricted-stock-unit-agreement_filed_13-...ssuserce9a0f
This document is a restricted stock unit agreement between Halliburton Company and a director. It grants the director restricted stock units that will vest over 4 years in 25% increments each year provided the director remains on the board. The units will also fully vest if the director dies, is not re-elected, retires at age 72 or after 4 years of service, or if there is a change in control of the company. Upon vesting, the stock units will be settled either in company stock or cash. The agreement also outlines the director's rights, tax withholding policies, and data privacy consent regarding the stock units.
LEGAL PROCEDURES FOR THE PAYMENT OF DIVIDENTANAND MURALI
This presentation discusses key aspects of financial management related to the payment of dividends by companies to shareholders. It defines dividends as periodic payments made to shareholders from profits that are legally available for distribution. The document outlines important legal provisions governing dividend declaration from the Companies Act and covers topics such as sources of dividends, requirements to transfer profits to reserves, conditions for paying dividends from past profits or reserves, and other procedural aspects like timing of payments and priority of preference shareholders.
Capital reduction is the process of decreasing a company's shareholder equity through share cancellations and repurchases. It is done for reasons like increasing shareholder value and improving capital structure efficiency. After capital reduction, the number of shares decreases by the reduction amount, though sometimes shareholders receive cash for cancelled shares and other times there is minimal impact. A company must pass a special resolution, provide solvency statements signed by directors, and register documents with the Registrar of Companies for the reduction to take effect. One example given was a company that reduced share face value through a scheme approved by shareholders and court.
The document discusses various aspects of dividends, including:
1) Types of dividends such as interim, final, special dividends.
2) Sources of dividends including current year's profits, previous years' undistributed profits, and capital profits.
3) Procedures for declaring dividends including recommendation by the board of directors, approval by shareholders, payment within 30 days of declaration.
Issue, forfeiture and re issue of shares by N. Bala Murali Krishnabala13128
The document discusses various aspects of accounting for share capital. It defines types of share capital such as authorized, issued, subscribed, called up and paid up share capital. It explains journal entries for receipt and payment of application money, allotment money, call money. It discusses accounting treatment of shares issued at premium and discount. It also covers concepts of oversubscription of shares, calls in arrears, calls in advance, forfeiture and reissue of shares. The document provides detailed explanation of these concepts along with related journal entries.
This document discusses rules and procedures related to dividends, accounts, audits, and related topics for companies. It outlines the key rules for declaring and paying dividends, maintaining proper accounts and books, appointing qualified auditors, and the duties and liabilities of auditors in examining a company's financial affairs and reporting to shareholders.
Forfeiture allows a company to take back shares from shareholders who fail to pay valid calls on their shares. Shares can only be forfeited if the company's articles of association give the directors the power to do so, and this power must be exercised strictly according to the notice, procedure, and manner stated in the articles. Forfeiture is not considered a reduction in share capital, as the company must dispose of the forfeited shares rather than retaining them. A shareholder facing forfeiture is entitled to notice specifying the amount owed and a deadline of at least 14 days to pay before the directors may pass a resolution declaring the forfeiture. The power to forfeit must be exercised in good faith and for the benefit of the
Law insider halliburton-co_director-restricted-stock-unit-agreement_filed_13-...ssuserce9a0f
This document is a restricted stock unit agreement between Halliburton Company and a director. It grants the director restricted stock units that will vest over 4 years in 25% increments each year provided the director remains on the board. The units will also fully vest if the director dies, is not re-elected, retires at age 72 or after 4 years of service, or if there is a change in control of the company. Upon vesting, the stock units will be settled either in company stock or cash. The agreement also outlines the director's rights, tax withholding policies, and data privacy consent regarding the stock units.
LEGAL PROCEDURES FOR THE PAYMENT OF DIVIDENTANAND MURALI
This presentation discusses key aspects of financial management related to the payment of dividends by companies to shareholders. It defines dividends as periodic payments made to shareholders from profits that are legally available for distribution. The document outlines important legal provisions governing dividend declaration from the Companies Act and covers topics such as sources of dividends, requirements to transfer profits to reserves, conditions for paying dividends from past profits or reserves, and other procedural aspects like timing of payments and priority of preference shareholders.
Capital reduction is the process of decreasing a company's shareholder equity through share cancellations and repurchases. It is done for reasons like increasing shareholder value and improving capital structure efficiency. After capital reduction, the number of shares decreases by the reduction amount, though sometimes shareholders receive cash for cancelled shares and other times there is minimal impact. A company must pass a special resolution, provide solvency statements signed by directors, and register documents with the Registrar of Companies for the reduction to take effect. One example given was a company that reduced share face value through a scheme approved by shareholders and court.
The document discusses various aspects of dividends, including:
1) Types of dividends such as interim, final, special dividends.
2) Sources of dividends including current year's profits, previous years' undistributed profits, and capital profits.
3) Procedures for declaring dividends including recommendation by the board of directors, approval by shareholders, payment within 30 days of declaration.
Issue, forfeiture and re issue of shares by N. Bala Murali Krishnabala13128
The document discusses various aspects of accounting for share capital. It defines types of share capital such as authorized, issued, subscribed, called up and paid up share capital. It explains journal entries for receipt and payment of application money, allotment money, call money. It discusses accounting treatment of shares issued at premium and discount. It also covers concepts of oversubscription of shares, calls in arrears, calls in advance, forfeiture and reissue of shares. The document provides detailed explanation of these concepts along with related journal entries.
This document discusses rules and procedures related to dividends, accounts, audits, and related topics for companies. It outlines the key rules for declaring and paying dividends, maintaining proper accounts and books, appointing qualified auditors, and the duties and liabilities of auditors in examining a company's financial affairs and reporting to shareholders.
Forfeiture allows a company to take back shares from shareholders who fail to pay valid calls on their shares. Shares can only be forfeited if the company's articles of association give the directors the power to do so, and this power must be exercised strictly according to the notice, procedure, and manner stated in the articles. Forfeiture is not considered a reduction in share capital, as the company must dispose of the forfeited shares rather than retaining them. A shareholder facing forfeiture is entitled to notice specifying the amount owed and a deadline of at least 14 days to pay before the directors may pass a resolution declaring the forfeiture. The power to forfeit must be exercised in good faith and for the benefit of the
1. Bonus shares are additional shares given to existing shareholders without cost based on their current shareholding. Companies issue bonus shares to capitalize accumulated profits or reserves without needing to pay dividends.
2. Companies may issue bonus shares when they have large reserves but cannot declare dividends due to lack of cash, or to avoid demanding high future dividend rates from shareholders. Bonus shares are issued in a set proportion to existing shares based on a bonus ratio.
3. The process of bonus issue involves board approval, shareholder approval, fixing a record date, allotting shares, and updating shareholder records. Bonus shares benefit both investors through increased holdings and companies through conserving cash.
The document discusses various topics related to the issuance of shares by companies, including:
1) Shares can be issued at a premium or discount to face value. When issued at a premium, a securities premium account is created to record the excess received. Premium can be used for bonus issues or writing off expenses. Discount is recorded as a capital loss.
2) Shares may be forfeited if the shareholder fails to pay calls. Amounts received are transferred to a share forfeiture account. Forfeited shares can be reissued.
3) Oversubscription occurs when applications exceed shares offered. Companies typically allocate shares on a pro-rata basis in this situation.
This document discusses share buybacks by companies in India. It outlines the key conditions and procedures for a company to undertake a share buyback. Some key points include:
- A company can buyback up to 25% of its paid up capital and free reserves, with shareholder approval for over 10%.
- The buyback must be completed within one year and follow specified procedures like filing forms with the registrar of companies.
- Funds for the buyback can come from free reserves, securities premium, or fresh issue of shares. The company must transfer an amount equal to the nominal value of shares bought back to a capital redemption reserve account.
- There are also prohibitions like a company in default of any
Issue of Shares-Comapanies Act 2013 (CS/CA/CMA/B.COM/LLB)The Legal Magister
This document discusses various provisions around issuing shares under the Companies Act 2013 in India. It covers different types of shares like equity shares, preference shares, sweat equity shares. It discusses rules around issuing shares at premium or discount, differential voting rights, further issue of shares, bonus shares, employee stock options. Key points include what constitutes share capital, types of preference shares, conditions for issuing shares with differential voting rights, prohibitions on issuing shares at discount, rules for issuing sweat equity shares and utilization of securities premium.
The document discusses buy-back of shares by a company. It introduces buy-back and outlines the key reasons for companies to buy-back shares such as signaling effect and increasing earnings per share. It also discusses the provisions governing buy-back under the Companies Act, 2013 including conditions, process, restrictions and tax treatment. Finally, it describes various methods of buy-back for both listed and unlisted companies.
Objectives & Agenda :
Companies can use either equity or debt form to raise capital. Equity can be raised by way of rights issue, bonus issue, private placement, public issue, etc. An offer of securities made to the existing shareholders of the Company is a rights issue. Bonus shares may be issued to the members of the Company out of its free reserves, or securities premium account or capital redemption account. The webinar covers the statutory / practical aspects of rights issue and bonus issue, including caveats relating to such issues.
Banker's final accounts b.v.raghunandanSVS College
Contains the format for the preparation of final accounts of a banking company in India prepared by B.V.Raghunandan, Faculty of Commerce, SVS College, Bantwal-Karnataka-India
The document summarizes the proposed terms of restricted stock or restricted stock unit "Emergence Grants" by XYZ Corporation. Key points include:
- The grants are intended to replace the annual long-term incentive grant delayed due to a blackout period.
- The proposed grant date is 5 days after the blackout period ends, estimated to be late summer/early fall 2008.
- Awards will vest over 3 years (25% per year) and be paid in company stock.
- The document analyzes the appropriate GAAP accounting treatment of the grants.
This document summarizes key differences between profit sharing plans and employee stock ownership plans (ESOPs) as alternative employee ownership structures. It notes that both are defined contribution retirement plans governed by ERISA and the tax code. While profit sharing plans can invest in employer securities, ESOPs are designed primarily for this purpose. The document outlines several favorable tax treatments that ESOPs receive over profit sharing plans, such as more flexible contribution deductions and the ability to deduct dividends paid on employer shares. It also discusses differences in prohibited transaction rules and ability to defer capital gains.
This document discusses various aspects of issuing shares by a company, including:
1) It defines key share capital terms like authorized capital, issued capital, subscribed capital, called-up capital, and paid-up capital.
2) It describes the types of shares a company can issue and the procedures for issuing shares, including prospectus, application, allotment, calls and accounting entries.
3) It covers concepts like forfeiture of shares, issue of bonus shares, and rights shares.
Unit – 3 discusses divisible profits, which are the profits available to be distributed to shareholders as dividends. Divisible profits are calculated by comparing a company's income and expenses for the year after making necessary adjustments according to accounting principles. Directors have the right to propose dividend rates keeping business conditions in mind. Dividend must be paid out of revenue profits within 45 days of declaration. There are guiding principles for determining divisible profits outlined in company law. Correctly calculating profits is important for disclosure, consistency, following the law, and protecting creditors.
The document outlines the key terms for a proposed film production company called A House Divided Movie, LLC. The company plans to produce an original drama/suspense film with a budget of up to $1,575,000 to be raised through the sale of limited liability company units. Elder Pictures will receive units for its production role and manage the company. The proceeds will be used to produce the film. Investors will receive preferred returns and credits based on investment amount.
Divisible profit refers to the profit available for distribution as dividend after providing for depreciation. Dividend can only be declared out of current year's profits or undistributed profits of previous years. Various legal provisions under the Companies Act govern the declaration and payment of dividend including transfer of a portion of profits to reserves, payment within 30 days, transfer of unpaid dividend to a separate account, and subsequent transfer to the Investor Education and Protection Fund. Dividend includes distributions of various kinds but excludes buyback of shares or distributions under amalgamation schemes.
This document discusses consolidated financial statements and the process of consolidation. It defines a group as a parent company that controls one or more subsidiary companies. The key points are:
- Consolidated financial statements combine the financial statements of a parent and its subsidiaries to present them as a single entity.
- The consolidation process involves replacing the parent's cost of investment with its share of the subsidiary's net assets. It also credits the parent's reserves with its share of the subsidiary's post-acquisition reserves.
- Goodwill arises as the difference between the cost of acquisition and the acquirer's interest in the fair value of the identifiable assets acquired and liabilities assumed in a business combination.
The document discusses buybacks of shares by two companies, Binani Cement Ltd and Hindustan Unilever Ltd. Binani Cement Ltd is issuing a public announcement for a buyback of shares in compliance with SEBI regulations, with a closure date of August 10, 2010. Hindustan Unilever's board approved a share buyback of up to Rs. 280 per share not exceeding Rs. 630 crore, as announced last week. The company had cash and bank balances of Rs. 2102.38 crore as of March 31.
The document summarizes new IRS forms and procedures related to ESOP administration and reporting. Form 8955-SSA must now be filed separately from Form 5500 to report participant data to the Social Security Administration. Failure to file can result in penalties of $1 per unreported participant per day. Form 5558 has been updated to specifically include extensions for Form 8955-SSA in addition to Form 5500. Third parties may sign extension requests unless power of attorney has been granted. The changes aim to improve reporting accuracy and compliance.
This document discusses buybacks of shares by companies. It begins by providing context on internal restructuring and how section 100-105 of the Companies Act governs capital reduction. It then explains that section 77A, 77B, and 77AA now allow companies to buy back their own shares. The rest of the document defines various terms related to share buybacks and discusses the advantages and mechanics of companies conducting share buybacks.
Forfeiture of Shares : Company Accounts Guru Aarat
This document discusses the accounting treatment for forfeiture of shares that were originally issued at a premium or discount.
For shares issued at a premium, if the premium was received before forfeiture, the share capital account and unpaid calls account will be debited and the share forfeiture account credited. If the premium was not received, the share capital, security premium, unpaid calls, and share forfeiture accounts will be adjusted.
For shares issued at a discount, the share capital account will be debited and the discount on issue of shares, unpaid calls, and share forfeiture accounts will be credited upon forfeiture.
Any profit made upon reissuing forfeited shares is transferred to a capital reserve account through adjusting
This document is a Form 10-Q quarterly report filed by KB Home with the Securities and Exchange Commission for the quarter ended August 31, 2003. The 10-Q provides financial statements and disclosures including the consolidated statements of income, balance sheets, cash flows, and notes to the financial statements. Key details include revenues of $3.98 billion for the nine months, net income of $232 million, basic EPS of $5.87, and total assets of $4.12 billion as of August 31, 2003.
Clear Channel Communications reported increased revenues and earnings for both the fourth quarter and full year 2003. Fourth quarter revenues rose 4% to $2.29 billion and full year revenues grew 6% to $8.93 billion. Net earnings for the fourth quarter were $187 million and $1.15 billion for the full year, an increase of 58% over 2002. The company's strong performance was driven by growth across its radio, outdoor advertising, and entertainment divisions.
- Ball Corporation held its third quarter 2008 earnings conference call on October 30, 2008 to discuss financial results
- Overall performance was good, with most business segments reporting improved profitability despite difficult economic conditions
- Ball is taking actions to position itself for near and long-term growth, including plant closures, cost reductions, and focusing on demand-driven operations
1. Bonus shares are additional shares given to existing shareholders without cost based on their current shareholding. Companies issue bonus shares to capitalize accumulated profits or reserves without needing to pay dividends.
2. Companies may issue bonus shares when they have large reserves but cannot declare dividends due to lack of cash, or to avoid demanding high future dividend rates from shareholders. Bonus shares are issued in a set proportion to existing shares based on a bonus ratio.
3. The process of bonus issue involves board approval, shareholder approval, fixing a record date, allotting shares, and updating shareholder records. Bonus shares benefit both investors through increased holdings and companies through conserving cash.
The document discusses various topics related to the issuance of shares by companies, including:
1) Shares can be issued at a premium or discount to face value. When issued at a premium, a securities premium account is created to record the excess received. Premium can be used for bonus issues or writing off expenses. Discount is recorded as a capital loss.
2) Shares may be forfeited if the shareholder fails to pay calls. Amounts received are transferred to a share forfeiture account. Forfeited shares can be reissued.
3) Oversubscription occurs when applications exceed shares offered. Companies typically allocate shares on a pro-rata basis in this situation.
This document discusses share buybacks by companies in India. It outlines the key conditions and procedures for a company to undertake a share buyback. Some key points include:
- A company can buyback up to 25% of its paid up capital and free reserves, with shareholder approval for over 10%.
- The buyback must be completed within one year and follow specified procedures like filing forms with the registrar of companies.
- Funds for the buyback can come from free reserves, securities premium, or fresh issue of shares. The company must transfer an amount equal to the nominal value of shares bought back to a capital redemption reserve account.
- There are also prohibitions like a company in default of any
Issue of Shares-Comapanies Act 2013 (CS/CA/CMA/B.COM/LLB)The Legal Magister
This document discusses various provisions around issuing shares under the Companies Act 2013 in India. It covers different types of shares like equity shares, preference shares, sweat equity shares. It discusses rules around issuing shares at premium or discount, differential voting rights, further issue of shares, bonus shares, employee stock options. Key points include what constitutes share capital, types of preference shares, conditions for issuing shares with differential voting rights, prohibitions on issuing shares at discount, rules for issuing sweat equity shares and utilization of securities premium.
The document discusses buy-back of shares by a company. It introduces buy-back and outlines the key reasons for companies to buy-back shares such as signaling effect and increasing earnings per share. It also discusses the provisions governing buy-back under the Companies Act, 2013 including conditions, process, restrictions and tax treatment. Finally, it describes various methods of buy-back for both listed and unlisted companies.
Objectives & Agenda :
Companies can use either equity or debt form to raise capital. Equity can be raised by way of rights issue, bonus issue, private placement, public issue, etc. An offer of securities made to the existing shareholders of the Company is a rights issue. Bonus shares may be issued to the members of the Company out of its free reserves, or securities premium account or capital redemption account. The webinar covers the statutory / practical aspects of rights issue and bonus issue, including caveats relating to such issues.
Banker's final accounts b.v.raghunandanSVS College
Contains the format for the preparation of final accounts of a banking company in India prepared by B.V.Raghunandan, Faculty of Commerce, SVS College, Bantwal-Karnataka-India
The document summarizes the proposed terms of restricted stock or restricted stock unit "Emergence Grants" by XYZ Corporation. Key points include:
- The grants are intended to replace the annual long-term incentive grant delayed due to a blackout period.
- The proposed grant date is 5 days after the blackout period ends, estimated to be late summer/early fall 2008.
- Awards will vest over 3 years (25% per year) and be paid in company stock.
- The document analyzes the appropriate GAAP accounting treatment of the grants.
This document summarizes key differences between profit sharing plans and employee stock ownership plans (ESOPs) as alternative employee ownership structures. It notes that both are defined contribution retirement plans governed by ERISA and the tax code. While profit sharing plans can invest in employer securities, ESOPs are designed primarily for this purpose. The document outlines several favorable tax treatments that ESOPs receive over profit sharing plans, such as more flexible contribution deductions and the ability to deduct dividends paid on employer shares. It also discusses differences in prohibited transaction rules and ability to defer capital gains.
This document discusses various aspects of issuing shares by a company, including:
1) It defines key share capital terms like authorized capital, issued capital, subscribed capital, called-up capital, and paid-up capital.
2) It describes the types of shares a company can issue and the procedures for issuing shares, including prospectus, application, allotment, calls and accounting entries.
3) It covers concepts like forfeiture of shares, issue of bonus shares, and rights shares.
Unit – 3 discusses divisible profits, which are the profits available to be distributed to shareholders as dividends. Divisible profits are calculated by comparing a company's income and expenses for the year after making necessary adjustments according to accounting principles. Directors have the right to propose dividend rates keeping business conditions in mind. Dividend must be paid out of revenue profits within 45 days of declaration. There are guiding principles for determining divisible profits outlined in company law. Correctly calculating profits is important for disclosure, consistency, following the law, and protecting creditors.
The document outlines the key terms for a proposed film production company called A House Divided Movie, LLC. The company plans to produce an original drama/suspense film with a budget of up to $1,575,000 to be raised through the sale of limited liability company units. Elder Pictures will receive units for its production role and manage the company. The proceeds will be used to produce the film. Investors will receive preferred returns and credits based on investment amount.
Divisible profit refers to the profit available for distribution as dividend after providing for depreciation. Dividend can only be declared out of current year's profits or undistributed profits of previous years. Various legal provisions under the Companies Act govern the declaration and payment of dividend including transfer of a portion of profits to reserves, payment within 30 days, transfer of unpaid dividend to a separate account, and subsequent transfer to the Investor Education and Protection Fund. Dividend includes distributions of various kinds but excludes buyback of shares or distributions under amalgamation schemes.
This document discusses consolidated financial statements and the process of consolidation. It defines a group as a parent company that controls one or more subsidiary companies. The key points are:
- Consolidated financial statements combine the financial statements of a parent and its subsidiaries to present them as a single entity.
- The consolidation process involves replacing the parent's cost of investment with its share of the subsidiary's net assets. It also credits the parent's reserves with its share of the subsidiary's post-acquisition reserves.
- Goodwill arises as the difference between the cost of acquisition and the acquirer's interest in the fair value of the identifiable assets acquired and liabilities assumed in a business combination.
The document discusses buybacks of shares by two companies, Binani Cement Ltd and Hindustan Unilever Ltd. Binani Cement Ltd is issuing a public announcement for a buyback of shares in compliance with SEBI regulations, with a closure date of August 10, 2010. Hindustan Unilever's board approved a share buyback of up to Rs. 280 per share not exceeding Rs. 630 crore, as announced last week. The company had cash and bank balances of Rs. 2102.38 crore as of March 31.
The document summarizes new IRS forms and procedures related to ESOP administration and reporting. Form 8955-SSA must now be filed separately from Form 5500 to report participant data to the Social Security Administration. Failure to file can result in penalties of $1 per unreported participant per day. Form 5558 has been updated to specifically include extensions for Form 8955-SSA in addition to Form 5500. Third parties may sign extension requests unless power of attorney has been granted. The changes aim to improve reporting accuracy and compliance.
This document discusses buybacks of shares by companies. It begins by providing context on internal restructuring and how section 100-105 of the Companies Act governs capital reduction. It then explains that section 77A, 77B, and 77AA now allow companies to buy back their own shares. The rest of the document defines various terms related to share buybacks and discusses the advantages and mechanics of companies conducting share buybacks.
Forfeiture of Shares : Company Accounts Guru Aarat
This document discusses the accounting treatment for forfeiture of shares that were originally issued at a premium or discount.
For shares issued at a premium, if the premium was received before forfeiture, the share capital account and unpaid calls account will be debited and the share forfeiture account credited. If the premium was not received, the share capital, security premium, unpaid calls, and share forfeiture accounts will be adjusted.
For shares issued at a discount, the share capital account will be debited and the discount on issue of shares, unpaid calls, and share forfeiture accounts will be credited upon forfeiture.
Any profit made upon reissuing forfeited shares is transferred to a capital reserve account through adjusting
This document is a Form 10-Q quarterly report filed by KB Home with the Securities and Exchange Commission for the quarter ended August 31, 2003. The 10-Q provides financial statements and disclosures including the consolidated statements of income, balance sheets, cash flows, and notes to the financial statements. Key details include revenues of $3.98 billion for the nine months, net income of $232 million, basic EPS of $5.87, and total assets of $4.12 billion as of August 31, 2003.
Clear Channel Communications reported increased revenues and earnings for both the fourth quarter and full year 2003. Fourth quarter revenues rose 4% to $2.29 billion and full year revenues grew 6% to $8.93 billion. Net earnings for the fourth quarter were $187 million and $1.15 billion for the full year, an increase of 58% over 2002. The company's strong performance was driven by growth across its radio, outdoor advertising, and entertainment divisions.
- Ball Corporation held its third quarter 2008 earnings conference call on October 30, 2008 to discuss financial results
- Overall performance was good, with most business segments reporting improved profitability despite difficult economic conditions
- Ball is taking actions to position itself for near and long-term growth, including plant closures, cost reductions, and focusing on demand-driven operations
This document is KB Home's Form 10-Q quarterly report filed with the SEC for the quarter ended August 31, 2004. It includes financial statements such as the consolidated statements of income and balance sheets, as well as notes to the financial statements and sections on legal proceedings, controls and procedures, and certifications. The financial statements show that for the quarter ended August 31, 2004, KB Home reported revenues of $1.75 billion, net income of $117.9 million, and basic earnings per share of $3.03.
This document is KB Home's Form 10-Q quarterly report filed with the SEC on July 10, 2008 providing financial information for the quarter ended May 31, 2008. It includes KB Home's consolidated statements of operations, balance sheets, cash flows, and notes to the financial statements. The report shows that for the quarter ended May 31, 2008, KB Home had a net loss of $255.9 million compared to a net loss of $148.7 million for the same quarter last year. Revenues were $639.1 million compared to $1.413 billion in the prior year quarter.
This document is KB Home's Form 10-Q quarterly report filed with the SEC for the quarterly period ended February 29, 2004. It includes financial statements such as the consolidated statements of income and balance sheets, as well as notes to the financial statements and information on reportable segments. The filing provides shareholders and the public with financial information on KB Home's construction and mortgage banking operations for the quarterly period.
This document is Ball Corporation's 2001 annual report. It provides an overview of Ball Corporation, including that it is a leading provider of metal and plastic packaging for beverages and foods, as well as aerospace technologies. It discusses Ball's vision, mission, and strategy. The report notes challenges in 2001 from rising costs but performance was still slightly below 2000 levels when excluding charges. It describes actions taken to improve Ball's packaging and aerospace operations and position them for future growth.
Accounting for issue of shares and loan notesItisha Sharma
The document discusses various aspects of accounting for share capital including:
1) Definitions of types of share capital such as authorized, issued, subscribed, called up, and paid up capital.
2) The process of issuing shares which includes issuing a prospectus, receiving applications, and allotting shares.
3) The nature and classes of shares including preference shares which have preferential rights to dividends and repayment of capital, and equity shares which do not have preferential rights.
4) Journal entries for various transactions related to share capital such as receiving application money, allotting shares, calling capital, and receiving call money.
Faircent Double provides lenders an opportunity to pool their money into a diversified portfolio managed using data analytics. This solves the problems of individual lenders of building diversified portfolios themselves, which requires time, effort and in-depth knowledge. Faircent's algorithm uses data science to automatically select varied borrowers and loan products to create efficient portfolios. Lenders can choose from fixed term plans with guaranteed returns up to 12% annually or monthly payout plans. The portfolio is constantly monitored and recalibrated using analytics to maintain stability and optimize returns.
The document discusses company shares and share capital. It defines shares, preference shares, and equity shares. Preference shares have preferential rights over equity shares in regards to dividends and capital repayment. Equity shares do not have preferences. Share capital includes authorized, issued, subscribed, paid-up, called-up, and uncalled capital. The document also discusses allotment of shares, transfer of shares, dividends, and the required contents of a prospectus.
The document discusses various topics related to company shares and capital structure under Indian law. It defines shares, preference shares, equity shares, and different types of share capital including authorized, issued, subscribed, paid-up, called-up, and uncalled capital. It also covers share classification, allotment of shares, transfer of shares, dividends, and the key contents required in a prospectus for public issuance of shares.
Diane Fanelli follows up her last article on rebalancing with a summary of reshuffling. Brian Wurpts discusses the basics of distributions, then presents some options for funding benefit distributions and the implications of benefit funding decisions on repurchase obligation.
The document discusses company shares and share capital. It defines shares as a portion of a larger amount divided among people or to which people contribute. Shares are classified as preference shares or equity shares. Preference shares carry preferential rights to dividends and capital repayment over equity shares. Equity shares do not enjoy preference in dividend payments or capital repayment. Share capital includes authorized, issued, subscribed, paid-up, called-up, and uncalled capital. A prospectus must include information on the company, investment objectives, share details, purchasing and repurchasing shares, fees and management.
This document outlines the contents of a corporate accounting course. The 5 units cover topics like issue of shares, underwriting and redemption of preference shares, issue of debentures, valuation methods, company final accounts, and amalgamation.
Key points from Unit 1 include definitions of shares and types of shares, the procedure for issuing shares including prospectus, minimum subscription, allotment, and calls. Journal entries are provided for issues of shares at par, premium and discount. Forfeiture and reissue of shares is also covered.
Redemption of preference shares is discussed, noting the provisions under company law. Capital redemption reserve is explained as a reserve created out of profits when preference shares are redeemed from profits
IDFC Low Duration Fund_Scheme information documentJubiIDFCDebt
The document is a Scheme Information Document (SID) for IDFC Low Duration Fund, an open-ended low duration debt scheme. Some key points:
- The scheme aims to generate short term optimal returns with relative stability and high liquidity by investing in debt and money market instruments such that the Macaulay duration of the portfolio is between 6 months and 12 months.
- The scheme offers regular and direct plans with growth and dividend options. Minimum investment amounts are Rs. 100 for purchases and Rs. 500 for redemptions.
- The benchmark is NIFTY Low Duration Debt Index and Mr. Anurag Mittal is the fund manager. The scheme carries risks associated with investing in debt and money market
IDFC Low Duration Fund_Scheme information documentIDFCJUBI
- The IDFC Low Duration Fund is an open-ended low duration debt scheme that invests in debt and money market instruments such that the Macaulay duration of the portfolio is between 6 months and 12 months.
- The objective is to generate optimal returns commensurate with low risk by investing in short-term debt instruments.
- The minimum investment is Rs. 10 per unit and the fund provides daily, weekly, monthly, quarterly or periodic dividend payout and reinvestment options.
IDFC Asset Allocation Fund of Funds Moderate Plan_Scheme information documentJubiIdfcHybrid
The document provides details about the IDFC Asset Allocation Fund of Funds scheme, which is an open-ended fund of funds scheme investing in equity and debt schemes of IDFC Mutual Fund. It offers 3 plans with different risk-return profiles. The scheme aims to generate capital appreciation and income through investments in underlying IDFC schemes based on a defined asset allocation model. It carries risks associated with investing in mutual fund schemes, such as market risks, liquidity risks and risks associated with underlying schemes. The document outlines the investment strategy, benchmark, fund manager details and various other scheme-related information.
IDFC Asset Allocation Fund of Funds Moderate Plan_Scheme information documentIDFCJUBI
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The document discusses key differences between private and public companies. It states that private companies have restrictions on the number of members and cannot invite the public to subscribe to its shares, while public companies can have an unlimited number of members and can invite public subscription. Additionally, private companies have restrictions on the transfer of shares while public companies do not.
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This document is C.H. Robinson Worldwide's definitive proxy statement filed with the SEC on April 1, 2008 to provide shareholders information on matters to be voted on at the company's upcoming annual meeting on May 15, 2008. The proxy statement summarizes the purposes of the meeting as electing three directors, ratifying the selection of the independent auditors, and any other business properly brought before the meeting. It provides details on shareholder voting eligibility, the methods by which shareholders can vote including by mail, phone or internet, and the proposals to be voted on.
C.H. Robinson achieved strong success in 2007 despite challenging market conditions. The company grew gross profits 14.9% to $1.2 billion through its diverse mix of transportation services and customer relationships. Its non-asset based model and over 7,300 employees enabled it to efficiently manage over 6.5 million shipments. Looking ahead, C.H. Robinson is well positioned for continued growth given industry trends, its financial strength with no debt and $455 million in cash, and opportunities to expand internationally and through acquisitions.
C.H. Robinson achieved strong success in 2007 despite challenging market conditions. The company grew gross profits 14.9% to $1.2 billion through its diverse mix of transportation services and customer relationships. Its non-asset based model and over 7,300 employees enabled it to efficiently manage over 6.5 million shipments. Looking ahead, C.H. Robinson is well positioned for continued growth given industry trends, its financial strength with no debt and $455 million in cash, and opportunities to expand internationally and through acquisitions.
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There are three primary ways for individual investors to hold securities: direct registration system (DRS), physical paper certificates, and street-name registration through a brokerage account. Both DRS and street-name registration involve book-entry ownership with no physical certificate printed, while transactions are recorded electronically. Investors can choose to hold securities through different methods and change methods as desired, though brokers may charge fees. The DRS allows electronic transfer of book-entry shares between parties like brokers and issuers.
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3) The document provides KB Home's financial statements and notes for the quarter,
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3) The document provides KB Home's financial statements and notes for the quarter,
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BallDividend
1. a
Dividend Reinvestment
and Voluntary Stock
Purchase Plan for
Shareholders
2. PROSPECTUS
BALL CORPORATION
Dividend Reinvestment and Voluntary Stock Purchase Plan for Shareholders
2,000,000 Shares of Common Stock Without par value
THESE SECURITIES HAVE NOT BEEN APPROVED OR DISAPPROVED BY THE
SECURITIES AND EXCHANGE COMMISSION NOR HAS THE COMMISSION PASSED
UPON THE ACCURACY OR ADEQUACY OF THIS PROSPECTUS. ANY
REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.
The Dividend Reinvestment and Voluntary Stock Purchase Plan for Shareholders (the “Plan”) of Ball
Corporation provides a simple and convenient method for the Shareholders of the Company’s Common
Stock to purchase shares of the Company’s Common Stock without payment of a brokerage commission.
Participants in the Plan may have cash dividends on their shares of Common Stock automatically
reinvested and, if they choose, invest by making optional cash payments of not less than $25 per
payment nor more than a total of $2,000 per month.
The purchase price of the shares of Common Stock purchased by reinvestment of cash dividends and by
investment of optional cash payments will be 100 percent of the average of the high and low sale prices
of the Company’s Common Stock (as published in The Wall Street Journal report of the New York Stock
Exchange - Composite Transactions, corrected for any reporting errors) for the Investment Date, or, if the
Common Stock is not traded on the Investment Date, the last trading day preceding the Investment Date
on which the Common Stock is traded.
This Prospectus relates to 2,000,000 authorized and unissued shares of the Company’s Common Stock
registered for purchase under the Plan. The shares reserved for the Plan and held under the Plan shall
be subject to adjustment through declaration of stock dividends and through recapitalization resulting in
stock splits, combinations or exchanges or otherwise. It is suggested that this Prospectus be retained for
future reference.
No person is authorized to give any information or to make any representations other than those
contained in this Prospectus in connection with the offer contained in this Prospectus, and, if given or
made, such information must not be relied upon as having been authorized by the Company. Neither the
delivery of this Prospectus nor any sale made hereunder shall, under any circumstances, create any
implication that there has been no change in the affairs of the Company since the date thereof.
The date of this prospectus is November 1, 2007
1
3. THE COMPANY
Ball Corporation, an Indiana corporation (the “Company”), has its principal executive offices at
10 Longs Peak Drive, Broomfield, Colorado 80021 (telephone number (303) 469-3131).
DESCRIPTION OF THE PLAN
The following is a question and answer statement of the provisions of the Dividend Reinvestment
and Voluntary Stock Purchase Plan for Shareholders of the Company. Questions and Answers 1 through
26 both explain and constitute the Plan, which was adopted by the Board of Directors on October 25,
1977, as amended and renamed by action of the Board of Directors, acting by and through its Executive
Committee, on August 27, 1979, as amended on January 27, 1982, and on January 27, 1992.
PURPOSE
1. What is the purpose of the Plan?
The purpose of the Plan is to provide Participants with a simple and convenient method of
investing cash dividends and optional cash payments in shares of Common Stock of the Company,
without payment of any brokerage commission. Since such shares of Common Stock will be purchased
from the Company, the Company will receive additional funds needed for the repayment of debt, for
working capital, and for other corporate purposes.
ADVANTAGES
2. What are the features of the Plan?
As a Participant in the Plan, (a) you may purchase shares of Common Stock at the market price
by reinvesting cash dividends, as paid from time to time, on all of the shares of Common Stock registered
in your name, or (b) you may purchase shares of Common Stock by making optional cash payments of
not less than $25 per payment up to a maximum of $2,000 per month, or (c) you may do both. You do
not pay any brokerage commission for your purchases under the Plan. Full investment of funds is
possible under the Plan because the Plan permits fractions of shares, as well as full shares, to be
credited to your account. You can avoid the inconvenience and expense of safekeeping certificates for
shares credited to your account under the Plan. A statement of account will be mailed to you after each
purchase to provide simplified record keeping.
ADMINISTRATION
3. Who administers the Plan for Participants?
Computershare Trust Company, N.A. (the “Agent”) administers the Plan for the Company, keeps
records, sends statements of account to Participants and performs other duties relating to the Plan.
ELIGIBILITY
4. Who is eligible to participate?
All holders of record of shares of Common Stock of the Company are eligible to participate in the
Plan. Beneficial owners of shares of Common Stock whose shares are registered in names other than
their own (for instance, in the name of a broker or bank nominee) must either become shareholders of
record by having shares transferred into their own names or have their broker or nominee act for them.
PARTICIPATION BY SHAREHOLDERS
5. How do shareholders participate?
A holder of record of shares of Common Stock may join the Plan at any time by going online to
www.computershare.com or by completing and signing a shareholder Enrollment Form and returning it to
the Agent. If your shareholder Enrollment Form is received by the Agent ON OR BEFORE the record
date for determining the shareholders entitled to the next dividend, reinvestment of your dividends will
2
4. commence with such dividend. The record dates for quarterly dividends customarily payable in the
middle of March, June, September and December are normally on the first day of the month or in the
early part of these months. (Historically, the Company has paid dividends at these times, although there
can be no assurance that this policy will continue.) If your shareholder Enrollment Form is received
AFTER the record date, reinvestment of your dividends will not start until payment of the next dividend
declared after your shareholder Enrollment Form is received. For example, if the shareholder Enrollment
Form is received by the Agent on or before the December dividend record date, the December dividend
will be reinvested. A shareholder Enrollment Form and a postage-paid return envelope may be obtained
at any time by writing to Computershare Trust Company, N.A., Ball Corporation Dividend Reinvestment
and Voluntary Stock Purchase Plan for Shareholders, P.O. Box 43078, Providence, Rhode Island 02940-
3078, by calling the Agent at 1-800-446-2617 or by going online to www.computershare.com.
6. What are my options under the Plan?
You may choose either or both of the following investment options:
(a) To reinvest automatically cash dividends on all shares registered in your name at
100 percent of the current market price (see the answer to Question 11 for a description of how
this is computed); and/or
(b) To invest by making optional cash payments of not less than $25 per payment in any
amount up to a total maximum amount of $2,000 per month, whether or not your dividends are
being reinvested, at 100 percent of the current market price as defined in the Plan.
See the answer to Question 10 as to the timing of purchases.
7. May I change options under the Plan?
Yes. You may change options at any time by going online at www.computershare.com, by calling
the Agent at 1-800-446-2617 or completing and signing a new shareholder Enrollment Form and
returning it to the Agent. The answer to Question 5 explains how to obtain a shareholder Enrollment
Form and return envelope. Any change of option concerning the reinvestment of dividends must be
received by the Agent on or before the record date for a dividend (see Question 8) in order for the change
to become effective with that dividend.
REINVESTMENT OF DIVIDENDS
8. How are dividends reinvested?
If your shareholder Enrollment Form is received by the Agent on or before the record date for
determining the holders of shares entitled to the next dividend, reinvestment of your dividends will
commence with such dividend. Your dividends will be used by the Agent to purchase full and/or fractional
shares from the Company. The Agent will credit the shares to the accounts of the individual Participants.
Shares held for the accounts of Participants are registered in the name of the Agent’s nominee.
OPTIONAL CASH PAYMENTS
9. How does the cash payment option work?
• To make additional cash investments by check. You may invest in additional shares of
Common Stock by making optional cash payments of not less than $25 per payment.
Optional payments may be made at irregular intervals and the amount of each such payment
may vary, but total payments invested may not exceed $2,000 per month. Participants in the
Plan have no obligation to make any optional cash payments.
An optional cash payment may be made by enclosing a check with the shareholder
Enrollment Form when enrolling; or thereafter by forwarding a check to the Agent with a
payment form which will be attached to each statement of account. Checks must be made
payable to Computershare—Ball Corporation, in United States dollars, drawn on a United
States bank and sent to P.O. Box 6006, Carol Stream, Illinois 60197-6006. No interest will
be paid on optional cash payments. The Agent will not accept cash, traveler’s checks,
3
5. money orders or third party checks for optional cash payments. All costs associated with
processing cash payments shall be borne by the Participant.
In the event that any deposit is returned unpaid for any reason, the Agent will consider the
request for investment of such funds null and void and shall immediately remove from your
account shares, if any, purchased upon the prior credit of such funds. The Agent shall
thereupon be entitled to sell these shares to satisfy any uncollected balance. If the net
proceeds of the sale of such shares are insufficient to satisfy the balance of such uncollected
amount, the Agent shall be entitled to sell additional shares from your account to satisfy the
uncollected balance. A $25 fee will be charged for any optional cash payment returned
unpaid.
• One-time online bank debit. You can make additional cash investments by going to the
Agent’s website at www.computershare.com and authorizing a one-time online bank debit
from an account at a United States bank or financial institution. One-time online optional
cash payment funds will be held by the Agent for three banking days before they are
invested. You should refer to the online confirmation for your bank account debit date and
investment date. When investing by one-time online bank debit, you do not need to invest
the same amount each time and you are under no obligation to make any investments in any
month or at any particular time. However, payments may not be less than $25 per payment
and not more than $2,000 per month. Any bank charges or overcharges shall be borne by
the Participant.
• Recurring automatic deductions from your bank account. You can make additional cash
investments on a regular, recurring basis by authorizing an Automated Clearing House (ACH)
withdrawal from your account at a United States bank or financial institution. You can
authorize funds to be withdrawn from your account on the 9th day of each month. If the 9th
day of the month is not a business day, your funds will be withdrawn on the next business
day. This feature enables you to make ongoing investments without writing a check. To
authorize automatic withdrawals, you must complete a Direct Debit Authorization Form which
can be obtained by calling the Agent or by accessing your account through the Agent’s
website at www.computershare.com. Your request will be processed and will become
effective as promptly as practicable; however, you should allow four to six weeks for your first
investment to be initiated. Automatic deductions will continue at the level you set until you
change your instructions by notifying the Agent. Automatic deductions may not be less than
$25 per payment and not more than $2,000 per month. Any bank charges or ACH charges
shall be borne by the Participant.
The Agent will assess you a fee of $25 if any optional cash payment is returned unpaid,
whether the investment was made by check or an attempted automatic withdrawal from your
bank account.
PURCHASES
10. When will purchases of Common Stock be made?
Optional cash payments submitted by check and received by the Agent two business days
BEFORE the 15th day of any month will be applied by the Agent to the purchase of additional shares of
Common Stock from the Company on, or shortly after, the 15th day of the month during which cash
payments have been received by the Agent. Optional cash payments received by the Agent AFTER two
business days prior to the 15th day of any month will be held for investment on the 15th day of the next
month unless the Agent is specifically requested in writing to return the payment to the shareholder.
Cash dividends on shares registered in the names of Participants and designated for
reinvestment, and cash dividends on shares held by the Agent in Plan accounts will be applied by the
Agent on the Investment Date to the purchase of additional shares of Common Stock. The “Investment
Date” is the dividend payable date, when, as and if declared by Ball Corporation. Historically, the
Company has paid dividends in March, June, September and December, although there can be no
assurance that this policy will continue.
4
6. 11. What will be the price of shares purchased under the Plan?
The purchase price of the shares of Common Stock purchased by reinvestment of cash dividends
and investment of optional cash payments will be 100 percent of the average of the high and low sale
prices of the Company’s Common Stock (as published in The Wall Street Journal report of the New York
Stock Exchange - Composite Transactions, corrected for any reporting errors) for the Investment Date, or,
if the Common Stock is not traded on the Investment Date, for the last trading day preceding the
Investment Date on which the Common Stock is traded.
12. How will the number of shares purchased for a Participant be determined?
The number of shares that will be purchased for you on any Investment Date will depend on the
amount of your dividend, the amount of any optional cash payments and the applicable purchase price of
the Common Stock. Your account will be credited with the number of shares, both full and fractional, that
results from dividing the amounts of your dividends and optional payments to be invested by the
applicable purchase price.
COSTS
13. Are there any charges to me for my purchases under the Plan?
Yes, currently Participants will be charged a $5.00 service fee per transaction for any additional
cash investment made by check or one-time online bank debit and a $2.50 service fee per transaction for
any additional cash investment made via recurring automatic deductions. There are no brokerage fees
for purchases of shares that are purchased directly from the Company. All costs for administration of the
Plan including dividend reinvestment will be paid by the Company. However, if you request the Agent to
sell your shares in the event of your withdrawal from the Plan, the Agent will deduct any brokerage
commission and transfer tax (currently $10.00 service fee per sale and $0.12 per share brokerage
commission) incurred (see Question 20).
DIVIDENDS
14. Will dividends be paid on shares held in my Plan account?
Yes. Cash dividends on full shares, and any fraction of a share, credited to your account are
automatically reinvested in additional shares and credited to your account.
REPORTS TO PARTICIPANTS
15. What kind of reports will be sent to me?
Following each purchase of shares for your account, the Agent will mail to you a statement
showing amounts invested, purchase price, the number of shares purchased, the fair market value of the
shares purchased and other similar information for the year to date. These statements are your record of
the costs of your purchases and should be retained for income tax and other purposes. In addition, you
will receive copies of the same communications sent to all other holders of shares of Common Stock,
including the Company’s quarterly reports and annual report to shareholders, a notice of the annual
meeting and proxy statement and Internal Revenue Service information for reporting dividend income
received. You may also view year-to-date transaction activity in your account under the Plan for the
current year, as well as activity in prior years, by accessing your account at www.computershare.com.
CERTIFICATES FOR SHARES
16. Will I receive certificates for shares of Common Stock purchased under the Plan?
Shares of Common Stock purchased by the Agent for your account will be registered in the name
of the Agent’s nominee and certificates for such shares will not be issued to you until requested by you.
The total number of shares credited to your account will be shown on each statement of account. This
custodial service protects you against the risk of loss, theft or destruction of stock certificates.
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7. Certificates for any number of whole shares credited to your account will be issued to you at any
time upon telephonic, Internet or written request to the Agent. Any remaining full shares and fraction of a
share will continue to be credited to your account. Certificates for fractions of shares will not be issued
under any circumstances.
17. May shares held in my Plan account be pledged?
No. If you wish to pledge shares credited to your Plan account, you must request certificates for
such shares.
18. In whose name will certificates be registered when issued?
When issued to you upon your request, certificates for shares will be registered in the name in
which your Plan account is maintained. Generally, this will be the name or names in which your
certificates are registered at the time you enroll in the Plan.
19. May I deposit shares of Common Stock I hold for safekeeping in my account?
You may deposit any Company Common Stock certificates registered in your name with the
Agent for “safekeeping” to be held in your Plan account at no cost. Safekeeping is beneficial because you
no longer bear the risk and cost associated with the loss, theft or destruction of stock certificates. Shares
deposited and held for safekeeping will be treated in the same manner as shares purchased through the
Plan. There is no fee for this service.
To use the safekeeping service, complete the transaction form that is part of your regular account
statement and send it together with your stock certificates to the Agent at the address indicated on the
form. Or, simply send your certificates to the Agent at P.O. Box 43078, Providence, Rhode Island 02940-
3078, and be sure to include a written request to have your certificates deposited. Do not endorse the
certificates or complete the assignment section. You should send your certificates by registered or
certified mail, with return receipt requested, or some other form of traceable mail, and properly insured.
The certificates are your responsibility until received by the Agent. The Agent will confirm the
receipt of stock certificates deposited for safekeeping.
WITHDRAWAL FROM THE PLAN
20. How do I withdraw from the Plan?
You may withdraw from the Plan at any time by accessing your account at
www.computershare.com, by calling the Agent at 1-800-446-2617 or by sending a written notice that you
wish to withdraw to Computershare Trust Company, N.A., Ball Corporation Dividend Reinvestment and
Voluntary Stock Purchase Plan for Shareholders, P.O. Box 43078, Providence, Rhode Island 02940-
3078. When you withdraw from the Plan, or upon termination of the Plan by the Company, certificates for
whole shares credited to your account under the Plan will be issued to you and you will receive a cash
payment for any fraction of a share (see Question 21) and for any optional cash payments that you have
made which have not yet been used to purchase Common Stock.
Upon withdrawal from the Plan, you may, if you desire, also request that all of the shares credited
to your Plan account be sold by the Agent. If such sale is requested, the sale of all whole shares in your
Plan account will be made for your account by the Agent as soon as practicable, and in no event later
than five business days of the Agent’s receipt of the request. You will receive from the Agent a check for
the proceeds of the sale minus any brokerage commission, if the services of a broker are used, and any
transfer fees incurred. You will also receive a cash payment for any fraction of a share (see Question 21)
and for any optional cash payments that you have made which have not yet been used to purchase
Common Stock. In the event you have been reinvesting your dividends and your notice of withdrawal is
received by the Agent AFTER a record date for a dividend payment, the Agent, in its sole discretion, may
either distribute that dividend in cash or reinvest it in shares on your behalf. In the event the dividend is
reinvested, the Agent will process your withdrawal from the Plan as soon as practicable, but in no event
later than five business days after the purchase is completed.
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8. 21. What happens to my fractional share when I withdraw from the Plan?
When you withdraw from the Plan, a cash adjustment representing the proceeds from the sale of
any fractional share then credited to your account, less any brokerage commission, if the services of a
broker are used, and any transfer tax incurred, will be mailed directly to you.
OTHER INFORMATION
22. What happens if I sell or transfer shares registered in my name?
To sell shares in your dividend reinvestment account, you may use the form which is part of your
account statement, telephone Computershare Trust Company, N.A. at 1-800-446-2617 or access your
account at www.computershare.com. All sale requests having an anticipated market value of $25,000 or
more are expected to be submitted in written form. In addition, all sale requests within 30 days of an
address change are expected to be submitted in written form.
If you sell or transfer a portion of the shares of Common Stock registered in your name, then the
dividends on shares remaining in your name and in your account will continue to be reinvested until you
notify the Agent that you wish to withdraw from the Plan.
If you dispose of all shares of Common Stock registered in your name, the dividends on the
shares credited to your Plan account will continue to be reinvested until you notify the Agent that you wish
to withdraw from the Plan.
23. What happens if the Company issues a stock dividend or declares a stock split?
Any shares distributed by the Company as a stock dividend on shares (including fractional
shares) credited to your account under the Plan, or upon any split of such shares, will be credited to your
account. Stock dividends or splits distributed on all other shares held by you and registered in your own
name will be mailed directly to you.
24. Can I vote shares in my Plan account at meetings of shareholders?
Yes. You will receive a proxy card for the total number of whole shares held—both the shares
registered in your name and those credited to your Plan account. The total number of whole shares held
may also be voted by telephone or via the Internet. Fractional shares held in Plan accounts will not be
voted.
25. What is the responsibility of the Company and the Agent under the Plan?
Neither the Company nor the Agent, in administering the Plan, will accept liability for any act done
in good faith or for any good-faith omission to act, including, without limitation, any claim or liability arising
out of failure to terminate a Participant’s account upon such Participant’s death prior to receipt by the
Agent of notice in writing of such death, for purchases or sales and profits reflected in your Plan account
or the dates of purchases or sales of your Plan shares or for any fluctuation in the market value after your
purchase or sale of shares.
NEITHER THE COMPANY NOR THE AGENT CAN ASSURE YOU OF A PROFIT OR PROTECT
YOU AGAINST A LOSS ON SHARES PURCHASED UNDER THE PLAN.
26. May the Plan be changed or discontinued?
The Company reserves the right to modify, suspend or terminate the Plan at any time. Any such
modification, suspension or termination will not affect previously executed transactions. The Company
also reserves the right to adopt, and from time to time change, such administrative rules and regulations
(not inconsistent in substance with the basic provisions of the Plan as then in effect) as it deems desirable
or appropriate for the administration of the Plan. The Agent reserves the right to resign at any time upon
reasonable written notice to the Company.
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9. USE OF PROCEEDS
The Company has no basis for estimating precisely either the number of shares of Common
Stock that ultimately may be sold pursuant to the Plan, or the prices at which such shares will be sold.
However, the Company proposes to use the net proceeds from the sale of shares of Common Stock
pursuant to the Plan, when and as received, to repay debt of the Company, for working capital and for
other corporate purposes.
FEDERAL INCOME TAX CONSEQUENCES
Under Internal Revenue Service rulings in connection with similar plans, the full fair market value
of the shares purchased with reinvested dividends is taxable as dividend income to the Participant. This
means that the reinvested dividends under the Plan are also taxable as dividend income to the Participant
in the year the shares are purchased. Your statements of account will show the fair market value of the
Common Stock purchased with reinvested dividends, and a statement mailed to you at year-end will
show total dividend income.
Federal law may require that income tax be withheld from the payment of dividends. The Agent
shall apply to the purchase of shares of Common Stock on behalf of each Participant an amount equal to
the dividends payable to such Participant less the amount of tax required to be withheld.
You will not realize any taxable income on the purchase of shares under the optional cash
payment plan.
You will not realize any taxable income when you receive certificates for whole shares credited to
your account, either upon your request for such certificates or upon withdrawal from or termination of the
Plan.
You may realize a gain or loss when shares are sold or exchanged, whether such sale or
exchange is pursuant to your request to withdraw from the Plan or takes place after withdrawal from or
termination of the Plan. You may also realize a gain or loss if you withdraw from the Plan and receive a
cash payment for a fraction of a share credited to your account. The amount of such gain or loss will be
the difference between the amount you receive for the shares or fraction of a share and the tax basis
thereof, as the tax basis is defined below for tax purposes.
In accordance with the rulings referred to above, your tax basis of shares acquired under the Plan
by reinvestment of dividends will be equal to the fair market value of the shares on the dividend payment
dates (Investment Dates under the Plan) as of which the shares were purchased for your Plan account.
The tax basis of shares purchased at fair market value with an optional cash payment will be the amount
of such optional cash payment.
The holding period of shares of Common Stock acquired under the Plan, whether purchased with
dividends or optional cash payments, will begin on the day following the date as of which the shares were
purchased for your account.
In the case of foreign Participants who elect to have their dividends reinvested and whose
dividends are subject to United States income tax withholding, an amount equal to the dividends payable
to such Participants, less the amount of tax required to be withheld, will be applied by the Agent to the
purchase of shares of Common Stock.
For further information as to the tax consequences of participation in the Plan, you should consult
your own tax advisor.
INCORPORATION OF DOCUMENTS BY REFERENCE
The following documents have been filed by the Company with the Securities and Exchange
Commission and are incorporated herein by reference:
(1) The Company’s Annual Report on Form 10-K for the fiscal year ended December 31,
2006.
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10. (2) Quarterly Reports on Form 10-Q for the quarters ended April 1, 2007, July 1, 2007, and
September 30, 2007.
(3) The Company’s Notice of the 2007 Annual Meeting of Shareholders and Proxy Statement
dated March 19, 2007, issued in connection with the Annual Meeting of Shareholders held on April 25,
2007.
(4) The description of the Common Stock contained in the Company’s Prospectus dated
May 17, 1979 (Registration No. 33-21506), and the restated Rights Agreement dated July 26, 2006, and
as registered pursuant to Form 8 dated August 3, 2006.
All documents filed pursuant to Section 13 or 14 of the Securities Exchange Act of 1934 after the
date of this Prospectus and prior to the termination of this offering shall be deemed to be incorporated by
reference in this Prospectus and to be part hereof from the date of filing of such documents.
ADDITIONAL INFORMATION
Reports, proxy statements and other information filed by the Company is available at
www.ball.com and can be inspected and copied at the public reference facilities of the Securities and
Exchange Commission, 100 F Street, N.E., Washington, D.C. 20549. Such material can also be
inspected at the New York Stock Exchange, 11 Wall Street, New York, New York 10005 and The Chicago
Stock Exchange, 440 South LaSalle Street, Chicago, Illinois 60605. Copies can be obtained from the
Securities and Exchange Commission at prescribed rates. Requests should be directed to the
Commission’s Branch of Public Reference, 100 F Street, N.E., Washington, D.C. 20549.
LEGAL OPINIONS
The validity of the Common Stock offered hereby will be passed upon for the Company by
Robert W. McClelland, Associate General Counsel of the Company. Mr. McClelland is paid a salary by
the Company and participates in the various employee benefit plans offered by the Company.
FINANCIAL STATEMENTS
The financial statements of the Company included in the Annual Report on Form 10-K for the
fiscal year ended December 31, 2006, are incorporated herein by reference in reliance upon the report
therein of PricewaterhouseCoopers LLP, independent accountants, and upon authority of
PricewaterhouseCoopers LLP as experts in accounting and auditing.
002CS60598
Rev.
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