Veranderinge in aandelekapitaal
South African Journal of Business Management
| Field | Value | |
| Title | Veranderinge in aandelekapitaal | |
| Creator | Mostert, F. J. | |
| Description | Changes in share capital. A company's ordinary share capital can be altered by changing the amount of issued share capital or the number of issued shares or a combination of the two. Such changes can be effected through rights issues, capitalization issues, the subdivision of shares, the reduction of share capital and the consolidation of shares. Each of these avenues is dealt with in this article, which embodies selected results of an empirical survey of companies listed on the Johannesburg Stock Exchange. The discussion of rights issues includes the reasons for such issues, the discounts allowed on prevailing market prices, the factors which influence the success of an issue, and the effects of rights issues on the market prices of existing shares and letters of allotment. The reasons for and benefits of sub-divisions of shares and capitalization issues are considered, as are the reasons for and financial implications of a reduction in a company's issued share capital.'n Maatskappy se gewone aandelekapitaal kan gewysig word deur die bedrag van uitgereikte aandelekapitaal of die aantal uitgereikte aandele te verander of 'n kombinasie van die twee. Sodanige veranderings kan teweeggebring word deur regteuitgiftes, kapitalisasie-uitgiftes, die onderverdeling van aandele, die vermindering van aandelekapitaal en die konsolidasie van aandele. Elk van hierdie metodes word in die artikel bespreek wat geselekteerde resultate van 'n empiriese oorsig van maatskappye, wat op die Johannesburgse Effektebeurs genoteer is, bevat. Die bespreking van regteuitgiftes bevat die redes vir sodanige uitgiftes, die diskonto's wat op heersende markpryse toegelaat word, die faktore wat die sukses van 'n uitgifte beinvloed, en die uitwerking van regte-uitgiftes op die markpryse van bestaande aandele en toekenningsbriewe. Die redes vir en voordele van die onderverdeling van aandele en kapitalisasie-uitgiftes word bespreek sowel as die redes vir en finansiele implikasies van 'n vermindering in die maatskappy se uitgereikte aandelekapitaal. | |
| Publisher | AOSIS | |
| Date | 1981-03-31 | |
| Identifier | 10.4102/sajbm.v12i1/2.1200 | |
| Source | South African Journal of Business Management; Vol 12, No 1/2 (1981); 1-4 2078-5976 2078-5585 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://sajbm.org/index.php/sajbm/article/view/1200/1141
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