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ACCA LW公司法：Share capital
文章来源：ACCA官网
发布时间：2021-08-10 10:34
阅读：1163次
Share capital
The word‘capital’is used in a number of different ways in relation to shares.
Statement of capital and initial shareholdings
Under the provisions of CA 1985,the memorandum of a limited company with a share capital was required to state the amount of the share capital with which the company proposed to be registered,and the nominal amount of each of its shares.This was known as the‘authorised share capital’and set a limit on the amount of capital which the company could issue,subject to increase by ordinary resolution.Section 9 of CA 2006 removes the concept of‘authorised capital’and replaces it with the requirement to submit an application to register the company.
The statement of capital and initial shareholdings is essentially a‘snapshot’of a company’s share capital at the point of registration.Section 10 requires the statement of capital and initial shareholdings to contain the following information:
The total number of shares of the company to be taken on formation by the subscribers to the memorandum.
The aggregate nominal value of those shares.【点击免费下载>>>更多ACCA学习相关资料】
For each class of shares:
(a)the prescribed particulars of the rights attached to those shares
(b)the total number of shares of that class
(c)the aggregate nominal value of shares of that class.
The amount to be paid up and the amount(if any)to be unpaid on each share(whether on account of the nominal value of the shares or by way of a premium).
The statement must contain such information as may be required to identify the subscribers to the memorandum of association.With regard to such subscribers,it must state:
the number,nominal value(of each share),and class of shares to be taken by them on formation
the amount to be paid up and the amount(if any)to be unpaid on each share.
Where a subscriber takes shares of more than one class,the above information is required for each class.
Issued capital
This represents the nominal value of the shares actually issued by the company;public companies must have a minimum issued capital of£50,000 or the prescribed euro equivalent(s763).
Called-up capital
This is the proportion of the nominal value of the issued capital actually paid by the shareholder(s547).It may be the full nominal value,in which case it fulfils the shareholder’s responsibility to outsiders;or it can be a part payment,in which case the company has an outstanding claim against the shareholder.Shares in public companies must be paid up to the extent of at least a quarter of their nominal value(s586).
Once established,the nominal value of the share remains fixed and does not normally change.However,the value of the shares in the stock market may be subject to daily fluctuation depending on a number of interrelated factors,such as the profitability of the company,the prevailing rate of interest or prospective takeover bids.Thus the market value of a share of£1 nominal value may be as much as£5 or higher,or as low as one penny.
翻译参考
股本
“资本”一词在与股份相关的情况下有多种不同的用法。
资本和初始股权声明
根据CA 1985的规定，有股本的有限公司的备忘录必须说明公司拟注册的股本金额，以及每个股东的名义金额。分享。这被称为“授权股本”，并对公司可以发行的资本数量设定了限制，但可以通过普通决议增加。CA 2006第9条删除了“授权资本”的概念，取而代之的是提交公司注册申请的要求。
资本和初始股权声明本质上是公司注册时股本的“快照”。第10条要求资本和初始股权报表包含以下信息：
备忘录的认购人在组建时将持有的公司股份总数。
这些股份的总面值。
对于每一类别的股份：
(a)这些股份所附权利的规定详情
(b)该类别的股份总数
(c)该类别股份的总面值。
每股股份需支付的金额和未支付的金额（如果有）（无论是由于股份的面值还是以溢价的方式）。
该声明必须包含识别组织章程大纲订阅者可能需要的信息。对于此类订户，必须说明：
他们在成立时所持有的股份数量、面值（每股）和类别
每股股份须缴付的金额及未缴付的金额（如有）。
如果认购者持有多个类别的股份，则每个类别都需要上述信息。
已发行股本
代表公司实际发行股份的面值；上市公司的最低发行资本必须为50,000英镑或规定的等值欧元(s763)。
募集资本这是股东实际支付的已发行资本面值的比例（s547）。它可能是完整的名义价值，在这种情况下，它履行了股东对外人的责任；或者它可以是部分付款，在这种情况下，公司对股东有未决索赔。上市公司的股份必须至少支付其面值的四分之一（s586）。
一旦确立，股份的面值将保持不变，通常不会改变。然而，股票市场上的股份价值可能会受到许多相关因素的影响，例如公司的盈利能力、现行利率或预期的收购要约，每日波动。因此，名义价值为1英镑的股票的市场价值可能高达5英镑或更高，或低至1美分。
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