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Equity (components (++ Common stock (nominal value of share), ++ Capital…
Equity
components
++ Common stock
nominal value of share
++ Capital surplus
amount in excess of nominal value
-- Treasury stock
Share repurchase
motives
other purpose
share price level
change structure shareholders
increase demand
share understated
anti-take over
defense raiders & greenmailling
gens achète plein d'action
escape clause
business
convertibles bonds/Warrant bonds
share-based payments
acquisition
tax-efficient
earnings accretion
EPS increase
reducing the equity
ROE increase
++ Retained earnings
net income not distributed
+/- OCI
difference between net income and comprehensive income
preferred stock
like common stock
fixed dividend
upon liquiditation
"hybride capital"
non-controlling interest
portion of subsidiary
not owned by the parent corporation
equity transaction cost
regulatory fees
amount paid to legal
accounting and other professional advisers
printing costs
stamp duties
change in equity
net transactions with shareholders
++ capital contributions (share issues)
-- share repurchases
-- dividends
Dividend declare
no obligation to pay
nothing happen
Autorisation for
dividend payment
booking + impact entity
dividend paid
change asset
Nominal value repayment
comprehensive income
net income
other comprehensive income
résiduel interest
asster - liabilities
reflect parties
ownership interest
right in relation
dividend
replacement of contributed equity