CORPORATIONS

• Treasury shares - shares bought back. part of the issued shares na hindi outstanding

• Share premium - portion of treasury shares resolved, way above.

• contributed capital = which are paid?

July 16, 2024

• outstanding share = shares issued

• bat nahiwalay treasury share kahit issued? di kasi outstanding. so that we will know sino di makakatanggap dividend

• par value x share

• 2 kinds of share dividend - small share dividend and large share dividend

• share dividend - 20% at least or more

• share dividend is also called …

• small stock dividend - u can use FMV

• large - par value of the shares

• types of the preference

• shares of stock - di asset

• temporary equity acct