Also called financial statement analysis and reporting standards .This document has exercises with answers and covers the aspects of this module like earnings per share , cash flow statement , ratios and more. Some concepts and aspects of the module are summarised in this document as well .There ar...
,Types of Shareholders
Ordinary shareholders and ordinary dividends
• The ordinary shareholders of a company are those persons who buy share for the purpose of earnin
dividends as well as ensuring their capital growth. Dividends that are earned fluctuate and are depen
on the profits and reserves of cash, etc. Ordinary shareholders, however, have less rights than that o
preference shareholders.
Preference shareholders
• Preference shareholders are entitled to more rights than ordinary shareholders and apart from the
preference to capital that they have in the event of liquidation, they are also paid out a dividend that
fixed in nature every year. The value of the dividend that is paid out to preference shareholders is
dependent of the coupon rate of the shares.
• Preference shares can be classified as:
Pure equity
Pure liability
Compound financial instruments (part equity and part liability)
,
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