Called up share capital and MiFID II: Difference between pages

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Called up share capital is the total nominal value of the shares of a company on which the company has called for payment of the nominal value from the shareholders.
An updated Markets in Financial Instruments Directive ([[MiFID]]).




The life cycle of of a share can include - in this order:
==See also==
* [[Regulated market]]
* [[Multilateral trading facility]]
* [[Systematic internaliser]]
* [[MiFID]]
* [[EMIR]]


:(1) Authorisation of the company to issue a maximum total cumulative number of shares.
:(2) Issue by the company of shares to shareholders, also known as allotment.
:(3) Calling up by the company for the shareholders to pay the nominal value of the shares to the company, if not already done.
:(4) Payment by the shareholders, into the company, of the amounts due.


===Other links===
[http://www.treasurers.org/node/10350: ACT responds to ESMA on MiFID implementation]


With the relevant additional authority, companies may also redeem and cancel shares in issue, or repurchase them to hold them "in treasury".
[[Category:Compliance_and_audit]]
 
Outstanding shares are ones that remain held by shareholders - following such of the processes above that have been undertaken - also known as shares remaining "in issue".
 
 
== See also ==
* [[Authorised share capital]]
* [[Balance sheet]]
* [[Capital]]
* [[Capital conservation]]
* [[Equity]]
* [[Equity capital]]
* [[Fully paid share capital]]
* [[Issued share capital]]
* [[Nominal value]]
* [[Outstanding share capital]]
* [[Redemption]]
* [[Share]]
*[[Share capital]]
*[[Treasury shares]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Financial_products_and_markets]]

Revision as of 09:33, 11 May 2015

An updated Markets in Financial Instruments Directive (MiFID).


See also


Other links

ACT responds to ESMA on MiFID implementation