{"id":8738,"date":"2015-05-27T08:11:05","date_gmt":"2015-05-27T06:11:05","guid":{"rendered":"http:\/\/www.officetodo.com\/public\/?p=8738"},"modified":"2015-05-23T08:11:46","modified_gmt":"2015-05-23T06:11:46","slug":"changes-within-share-capital-account-can-there-be-any","status":"publish","type":"post","link":"https:\/\/www.officetodo.com\/public\/changes-within-share-capital-account-can-there-be-any\/","title":{"rendered":"Changes within share capital account &#8211; can there be any?"},"content":{"rendered":"<div>One question that sometimes arises is whether there can be any changes within an entity\u2019s share capital. Short and simple answer is that \u2018yes, there can be such changes\u2019. More so, the changes can both be negative and positive.<\/p>\n<p>A positive change that can take place relates to payments being made into the equity and in full or partially into the share capital. Occasions when you\u2019d want to increase your share capital arise when you need extra funding for your company and you\u2019re issuing more shares for instance or you need to meet the minimum requirements there may be imposed to your equity in total (i.e. it cannot be negative) and so on. In situations like these you\u2019d consider paying into the share capital as well. Although, it should be mentioned that due to the restrictions there may be on reducing the capital, if decided so, the payment into the capital itself should be as minimal as possible.<\/p>\n<p>Capital decreases happen mostly in two cases \u2013 when there\u2019s simply too much share capital or when the company is winding down its business and decides to pay at least some of the capital back to its owners. Note that such action may be subject to dividend regulations (meaning also additional tax expense in most countries) and should be consulted with your local auditors or other officials for tax optimization advice.<\/p><\/div>\n<p><!--more--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>One question that sometimes arises is whether there can be any changes within an entity\u2019s share capital. Short and simple answer is that \u2018yes, there can be such changes\u2019. More so, the changes can both be negative and positive. A positive change that can take place relates to payments being made into the equity and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51],"tags":[],"class_list":["post-8738","post","type-post","status-publish","format-standard","hentry","category-4-6-statement-of-changes-in-equity"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/posts\/8738","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/comments?post=8738"}],"version-history":[{"count":1,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/posts\/8738\/revisions"}],"predecessor-version":[{"id":8739,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/posts\/8738\/revisions\/8739"}],"wp:attachment":[{"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/media?parent=8738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/categories?post=8738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/tags?post=8738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}