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Chapter Summary

Section 14.1: Equity Financing​

  • Issuing shares to raise capital
  • Record share capital
  • PCN Class 1 accounts

Section 14.2: Stock Transactions​

  • Issuance at par or premium
  • Repurchase (treasury stock)
  • Proper accounting

Section 14.3: Dividends and Splits​

  • Cash dividends
  • Stock dividends
  • Stock splits
  • Different effects

Section 14.4: Equity vs. Retained Earnings​

  • Components of equity
  • Retained earnings formula
  • Relationship

Section 14.5: Earnings per Share​

  • EPS calculation
  • Performance measure
  • Investor tool

Section 14.6: Luxembourg Corporate Forms​

  • SA, SARL, SCS, SNC
  • Different requirements
  • Common forms

Section 14.7: PCN Class 1​

  • Share capital accounts
  • Proper classification
  • Compliance

Section 14.8: Dividend Rules​

  • Legal requirements
  • Restrictions
  • Compliance