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Zorluk: OrtaClassification of Share Capital

Apex Nigeria PLC was registered with an authorized capital of 2,000,0002,000,000 ordinary shares of ₦0.50\text{₦}0.50 each. The company issued 1,200,0001,200,000 of these shares to the public. To date, the directors have called up ₦0.40\text{₦}0.40 per share on all issued shares. Shareholders have paid all amounts due except for calls in arrears totaling ₦24,000\text{₦}24,000. What is the value of the company's paid-up share capital in Naira (₦\text{₦})?

Cevap: 456000 ₦

Cevap

The paid-up share capital of the company is ₦456,000\text{₦}456,000.
Paid-up capital is derived by taking the total called-up share capital (1,200,000 shares×₦0.40=₦480,0001,200,000 \text{ shares} \times \text{₦}0.40 = \text{₦}480,000) and subtracting the calls in arrears (₦24,000\text{₦}24,000), resulting in ₦456,000\text{₦}456,000.

Adım Adım Çözüm

1
Determine total called-up share capital
Called-up Capital = 1,200,000 shares×₦0.40=₦480,0001,200,000 \text{ shares} \times \text{₦}0.40 = \text{₦}480,000
Called-up capital represents the portion of issued share capital for which shareholders have been asked to pay.
2
Deduct calls in arrears to find paid-up share capital
Paid-up Capital = \text{₦}480,000 - \text{₦}24,000 = \text{₦}456,000$
Paid-up capital is the actual amount of money received from shareholders against the called-up capital.

Anahtar Kavram

Classification of Share Capital: Relationship between Called-up Capital, Calls in Arrears, and Paid-up Capital
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Konular

Classification of Share Capital

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