imported>Doug Williamson |
imported>Doug Williamson |
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| Called up share capital is the total nominal value of the outstanding 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]]). |
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| The life cycle of of a share can include - in this order:
| | ==See also== |
| | * [[Regulated market]] |
| | * [[Multilateral trading facility]] |
| | * [[Systematic internaliser]] |
| | * [[MiFID]] |
| | * [[EMIR]] |
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| :(1) Authorisation of the company to issue a maximum total cumulative number of shares.
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| :(2) Issue by the company of shares to shareholders, also known as allotment.
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| :(3) Calling up by the company for the shareholders to pay the nominal value of the shares to the company, if not already done.
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| :(4) Payment by the shareholders, into the company, of the amounts due.
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| | ===Other links=== |
| | [http://www.treasurers.org/node/10350: ACT responds to ESMA on MiFID implementation] |
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| 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]] |
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| 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".
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| == See also ==
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| * [[Allotted share capital]]
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| * [[Allotment]]
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| * [[Authorised share capital]]
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| * [[Balance sheet]]
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| * [[Capital]]
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| * [[Capital conservation]]
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| * [[Equity]]
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| * [[Equity capital]]
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| * [[Fully paid share capital]]
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| * [[Issued share capital]]
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| * [[Nominal value]]
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| * [[Outstanding share capital]]
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| * [[Redemption]]
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| * [[Share]]
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| *[[Share capital]]
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| *[[Treasury shares]]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:The_business_context]]
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| [[Category:Corporate_finance]]
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| [[Category:Investment]]
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| [[Category:Long_term_funding]]
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| [[Category:Identify_and_assess_risks]]
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| [[Category:Manage_risks]]
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| [[Category:Risk_frameworks]]
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| [[Category:Risk_reporting]]
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| [[Category:Financial_products_and_markets]] | |