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  2. Deferred financing cost - Wikipedia

    en.wikipedia.org/wiki/Deferred_financing_cost

    Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on. Since these payments do not generate future benefits, they are treated as a contra debt account.

  3. Employee stock option - Wikipedia

    en.wikipedia.org/wiki/Employee_stock_option

    In the U.S., stock options granted to employees are of two forms that differ primarily in their tax treatment. They may be either: Incentive stock options (ISOs) Non-qualified stock options (NQSOs or NSOs) In the UK, there are various approved tax and employee share schemes, [10] including Enterprise Management Incentives (EMIs). [11] (Employee ...

  4. Issued shares - Wikipedia

    en.wikipedia.org/wiki/Issued_shares

    The issued shares of a corporation form the equity capital of the corporation, and some corporations are required by law to have a minimum value of equity capital, while others may not need any or just a nominal number. The value of the issued shares is determined at the time they are issued and the value does not change, in relation to the ...

  5. Employee stock ownership - Wikipedia

    en.wikipedia.org/wiki/Employee_stock_ownership

    US employees typically acquire shares through a share option plan. In the UK, Employee Share Purchase Plans are common, wherein deductions are made from an employee's salary to purchase shares over time. [1] In Australia it is common to have all employee plans that provide employees with $1,000 worth of shares on a tax free basis.

  6. Capital surplus - Wikipedia

    en.wikipedia.org/wiki/Capital_surplus

    According to Companies Act 2006 s.610 [2] in the United Kingdom the share premium account may be used only for certain specific purposes. However, UK company law in this connection was significantly relaxed in 2008 by permitting the share premium account to be converted into share capital and then the share capital to be reduced (effectively allowing the elimination of the share premium ...

  7. Share capital - Wikipedia

    en.wikipedia.org/wiki/Share_capital

    In accounting, the share capital of a corporation is the nominal value of issued shares (that is, the sum of their par values, sometimes indicated on share certificates).). If the allocation price of shares is greater than the par value, as in a rights issue, the shares are said to be sold at a premium (variously called share premium, additional paid-in capital or paid-in capital in excess of p

  8. Public offering - Wikipedia

    en.wikipedia.org/wiki/Public_offering

    A public offering is the offering of securities of a company or a similar corporation to the public. Generally, the securities are to be publicly listed. In most jurisdictions, a public offering requires the issuing company to publish a prospectus detailing the terms and rights attached to the offered security, as well as information on the company itself and its finances.

  9. Bonus share - Wikipedia

    en.wikipedia.org/wiki/Bonus_share

    A bonus issue is usually based upon the number of shares that shareholders already own. [2] (For example, the bonus issue may be "n shares for each x shares held"; but with fractions of a share not permitted.) While the issue of bonus shares increases the total number of shares issued and owned, it does not change the value of the company.