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AC11 Equity - Coggle Diagram
AC11 Equity
Dividends
Shares
Declaration
Dr Retained Earnings
Cr Ordinary Share Dividend Distributable
Distribution
Dr Ordinary Share Dividend Distributable
Cr Share Capital - Ordinary Shares
Interim
Cash
Declaration
Dr Retained Earnings
Cr Dividend Payable
Payment
Dr Dividend Payable
Cr Cash
Final
Requirements
Cash
Retained Earnings
Share Capital
Preference Shares
Dividends
Usually fixed
Cumulative
Non-cumulative
Priority
Voting rights
May / May not
JE
Dr Cash / Other Receivables
Cr Share Capital - Preference Shares
Treasury Shares
Shares
Repurchased by Company
Held for sale or transfer
JE
Dr Treasury Shares
Cr Cash / Other Payables
Cap at 10% of Ordinary Shares
Ordinary Shares
Residual claim
JE
Dr Cash / Other Receivables
Cr Share Capital - Ordinary Shares
Dividends
Voting rights
Financing
Debt
Interest
Tax
Risk
Equity
Costs
Control
No obligations
Statement of Changes in Equity