公司法Unit+4++the+raising+and+maintenance+of+capital.ppt

公司法Unit+4++the+raising+and+maintenance+of+capital.ppt

  1. 1、本文档共18页,可阅读全部内容。
  2. 2、有哪些信誉好的足球投注网站(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
  3. 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载
  4. 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
公司法Unit4theraisingandmaintenanceofcapital

Unit 4 the raising and maintenance of capital 1. The capital of corporation 1.1 definition Capital is the property that the shareholders put into the corporation, such as money, land, furniture, patents, copyrights, trade secrets and so on. 1.2 different forms of capital Registered capital (注册资本) Authorized share capital (授权资本) Issued share capital (发行资本) 2. Raising of capital Most large commercial corporations have grown from small family businesses which were originally incorporated as private companies. A private company may enlarge its scale through issuing it’s shares and debentures with investors. The company may invite its existing share or debenture holders to subscribe for the further capital that it requires. The company sends a letter of right inviting him to take further shares or debentures in proportion to his existing holding. 2.1 shares a. common shares b. preferred shares c. options 2.2 debt securities (debentures) Common shares What’s common shares The securities representing equity ownership in a corporation, providing voting rights, and entitling the holder to a share of the companys success through dividends and/or capital appreciation. The characteristics of common shares 1) entitled to vote for the election of directors and other matters 2)the common shareholder receives the dividend after the preferred shareholder receives the dividend 3) the dividend is discretionary Preferred shares what’s preferred shares Capital stock which provides a specific dividend that is paid before any dividends are paid to common stock holders, and which takes precedence over common stock in the event of a liquidation. characteristics of preferred shares 1) the dividend is fixed 2) the shareholder usually does not have voting right 3) it’s less risky 2.2 Debentures A debenture is a document used by a company to evidence a loan, and the debenture holder,

文档评论(0)

153****9595 + 关注
实名认证
内容提供者

该用户很懒,什么也没介绍

1亿VIP精品文档

相关文档