What are the five steps of an Intial Public Offering?
Prospectus Published - Application form and money recieved - Shares allotted and a share register created - Close trust to normal bank - Application closed
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What is an AGM?
Annual General Meeting - Where shares are ratified and problems resolved
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What is a primary market?
IPO - Bonus Share - When company sends out prospectus
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Secondary Market
ASX - Buying and selling of shares in the market - Nothing to do with market
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What is the order of the equity section in the statement of position?
Share Capital, Reserves, Retained, Total Equity
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What causes a decrease in equity?
Dividends Paid, Share Issue Cost
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What causes an increase in equity?
Intial Public Offering, Retainde Profits, Assets Retained
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What is a revaluation reserve?
A place where money is stored for later use.
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What is the timeline for dividends
June = Recomended Dividend, July = AGM, Dividends Paid, December = Interim Dividends
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Corporations Act
Corporations act is a legal act of pariiament in which certain things about companies are outilined for example: All companies must have an external audit Must disclose the intial public offering via a prospectus Must publish general purpose financi
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ASIC
Australian Securites and Investment Commission This body of are the government officials who inforce the Corporations Act They also have there own regulations for example all companies have to create financial reports twice a year. They also have
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Capital Structure for a Public Company
This is called Share Capital, it involves retained earnings, reserves and the revalutaiton account
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Other cards in this set
Card 2
Front
What is an AGM?
Back
Annual General Meeting - Where shares are ratified and problems resolved
Card 3
Front
What is a primary market?
Back
Card 4
Front
Secondary Market
Back
Card 5
Front
What is the order of the equity section in the statement of position?
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