This document discusses various ways that public limited companies can manage their share capital, including issuing new shares, consolidating shares, subdividing shares, issuing bonus shares, and issuing rights shares. It provides examples of how companies may consolidate shares into larger denominations or subdivide shares into smaller denominations. It explains that bonus shares are issued to lower the share price and dividend rate to appeal to smaller investors, while rights shares allow existing shareholders to purchase additional shares at a discount. The advantages to companies of issuing bonus shares include conserving cash, addressing financial difficulties, and remedying under-capitalization.