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Issued Shares

Total ₱ Ordinary Shares
Par or SV

Distributable Shares
Total ₱ Share Dividends Distributable
Par or SV

Sold Shares
Total ₱ Sold Ordinary Shares
Par or SV

Number of Treasury Shares
Total ₱ Treasury Shares
Par or SV

Acquisition of Treasury Shares
Treasury Shares xx
Cash xx

Donated Shares
No Available Fair Value
MEMORANDUM ENTRY
Reissuance of Donated Shares
Cash xx
Donated Capital xx

Fair Value of Donated Share is known
Treasury Shares xx
Donated Capital xx
Reissuance of Donated Shares (with a gain)
Cash xx
Treasury Shares xx
Donated Capital xx
Reissuance or Sale of Treasury Shares

Cash > Treasury Shares @ Acquisition cost
Cash xx
Treasury Shares @ acq cost xx
Share Premium – Treasury Shares xx

Cash < Treasury Shares @ Acquisition cost
Cash xx
Treasury Shares @ acq cost xx
Share Premium – Treasury Shares xx

Retirement of Treasury Shares

with a GAIN
Ordinary Shares xx
Share Premium xx
Share Premium – Treasury Shares xx
Treasury Shares @ acq cost xx

with a LOSS (Exhaust the SHARE PREMIUM- TS first before debiting Retained Earnings)
Ordinary Shares xx
Share Premium xx
Share Premium – Treasury Shares (exhaust) xx
Retained Earnings xx
Treasury Shares @ acq cost xx

Book Value per Share
One Class of Outstanding Share Capital
Total ₱ Shareholders’ Equity__
Number of Outstanding Shares

More than Once Class of Outstanding Share Capital
Total Shareholders’ Equity
— Equity Identified with Preference Shares
Equity Identified with Ordinary Shares

Book Value per Preference Shares
Equity Identified with Preference Shares
Number of Preference Shares
Book Value per Ordinary Shares
Equity Identified with Ordinary Shares
Number of Ordinary shares

*Equity Identified with Preference Shares includes LIQUIDATION VALUE and DIVIDENDS IN ARREARS

Share Split
Memorandum entry only

Illustrative Example:

Ordinary Share Capital, ₱100 par, 10,000 shares ₱ 1,000,000

Effected a 2-for-1 Share Split
Par Value= ₱50
Number of Shares= 20,000 shares
Effected a 1-for-2 Share Split
Par Value= ₱200
Number of Shares= 5,000 shares

SUMMARY:
“Effected a First digit-for-Second Digit Share Split”

Par value x Second digit / First digit
Number of shares x First digit / Second Digit