Equity.pptVIP

Advanced Training-Equity, Share-based payment and EPS -Jessie Shao Equity Common Stock Par Value Authorized and Outstanding （在注册的时候已经规定，outstandingauthorized, authorize是最大可以发行多少股票） Paid-in Capital Registered share capital Additional Paid-in Capital Paid-in capital in excess of par Costs of registration and issuing common stock Equity Preferred Stock As implied, preferred stock has preferential rights: most commonly the right to receive dividends prior to common stockholders. Generally the dividend payout is specified (e.g. 5% of par). Additional possible features are: Parti