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ACC 109 BVPS Discussion

The document contains calculations of book value per share for ordinary shares and preference shares for multiple companies. It provides details of share capital, reserves, premiums, dividends in arrears, liquidation amounts and calculations of total equity and book value per share.

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Mary Patalinghug
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20 views15 pages

ACC 109 BVPS Discussion

The document contains calculations of book value per share for ordinary shares and preference shares for multiple companies. It provides details of share capital, reserves, premiums, dividends in arrears, liquidation amounts and calculations of total equity and book value per share.

Uploaded by

Mary Patalinghug
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Total OS 900,000.

00
Par value 10.00
No of shares 90,000.00
Less: TS -1,000.00
Outstanding OS 89,000.00

Total OS 1,100,000.00
Par value 100.00
No of shares 11,000.00
Less: TS -1,000.00
Outstanding OS 10,000.00
Total OS 2,500,000.00
Par value 10.00
No of shares 250,000.00
Less: TS -
Outstanding OS 250,000.00

Total OS 4,000,000.00
Subscribed 2,000,000.00
Total 6,000,000.00
Par value 100.00
No of shares 60,000.00
Less: TS -10,000.00
Outstanding OS 50,000.00
Preference Share Capital 1,000,000.00 1,000,000
Premium (5 x 20,000) 100,000.00 2,500,000
Dividends in arrears (2014) 120,000.00 200,000
Total PS equity 1,220,000.00 400,000
Divided by : outstanding PS 20,000.00 100,000
BVPS - PS 61.00 300,000
4,500,000
1,220,000.00

3,280,000
100,000
32.80

Total Equity 5,000,000.00


Divided by : outstanding OS 200,000.00
BVPS 25.00

Preference Share Capital 500,000.00


Liquidation premium 200,000.00
Total PS equity 700,000.00

Total Equity 3,600,000.00


Less: PS equity 700,000.00
OS Equity 2,900,000.00 Total PS equity 700,000.00
Divide OS outstanding 5,000.00 PS outstanding 500
BVPS OS 580.00 BVPS PS 1,400.00

Given
Ordinary shareholder's equity 5,000,000.00
Div: outstanding OS 160,000.00
BVPS 31.25

3,000,000.00
100.00
30,000.00

Preference Share Capital 1,000,000.00


Liquidation premium 50,000.00
Total PS equity 1,050,000.00

Total Equity 4,950,000.00


Less: PS equity 1,050,000.00
OS Equity 3,900,000.00 Total PS equity 1,050,000.00
Divide OS outstanding 30,000.00 PS outstanding 10,000
BVPS OS 130.00 BVPS PS 105.00

Total Equity
OS 3,000,000.00
PS 1,000,000.00
R/E 6,000,000.00 net income
Total Equity 10,000,000.00

PS 1,000,000.00
Liquidation premium 200,000.00
Dividends in arrears (2014) 100,000.00
Total PS equity 1,300,000.00

Total Equity 10,000,000.00


Less: PS equity 1,300,000.00
OS Equity 8,700,000.00 Total PS equity 1,300,000.00
Div: outstanding OS 30,000.00 PS outstanding 100,000
BVPS OS 290.00 BVPS PS 13.00

Total Equity 1,608,000.00

PS 500,000.00
Dividends in arrears (2014) 40,000.00
Total PS equity 540,000.00

Total Equity 1,608,000.00


Less: PS equity 540,000.00
OS Equity 1,068,000.00
Div: outstanding OS 89,000.00
BVPS OS 12.00

Total Equity 1,910,000.00

PS 500,000.00
Dividends in arrears (2013 and 2014)) 80,000.00
Total PS equity 580,000.00

Total Equity 1,910,000.00


Less: PS equity 580,000.00
OS Equity 1,330,000.00
Div: outstanding OS 10,000.00
BVPS OS 133.00
Total Equity 10,250,000.00

PS 2,500,000.00
Liquidation premium 500,000.00
Dividends in arrears 250,000.00
Total PS equity 3,250,000.00

Total Equity 10,250,000.00


Less: PS equity 3,250,000.00
OS Equity 7,000,000.00
Div: outstanding OS 100,000.00
BVPS OS 70.00

Total Equity 3,900,000.00

PS 1,000,000.00
Liquidation premium 100,000.00
Dividends in arrears (2 years) 160,000.00
Total PS equity 1,260,000.00

Total Equity 3,900,000.00


Less: PS equity 1,260,000.00
OS Equity 2,640,000.00
Div: outstanding OS 100,000.00
BVPS OS 26.40

PS 2,000,000.00
OS 2,500,000.00
SP 1,500,000.00
RE 4,800,000.00
Total Equity 10,800,000.00

PS 2,000,000.00
Dividends in arrears (2014) 200,000.00
Total PS equity 2,200,000.00
Total Equity 10,800,000.00
Less: PS equity 2,200,000.00
OS Equity 8,600,000.00
Div: outstanding OS 250,000.00
BVPS OS 34.40

PS 2,000,000.00
OS 4,000,000.00
Subsribed 2,000,000.00 include in our total outstanding number of share
SP 1,000,000.00
RE 2,400,000.00
TS -800,000.00
Total Equity 10,600,000.00

Do not deduct SR

PS 2,000,000.00
Dividends in arrears (3 years) 600,000.00
Total PS equity 2,600,000.00

Total Equity 10,600,000.00


Less: PS equity 2,600,000.00
OS Equity 8,000,000.00
Div: outstanding OS 50,000.00
BVPS OS 160.00

20% 30% 50%


12% PS 14% PS OS
Balances 2,000,000.00 3,000,000.00 5,000,000.00
Dividends in arrears:
12% PS dividends (3 years) 720,000.00
14% PS dividend (1 year) 420,000.00
12% OS (lower rate for 1 year) 600,000.00
Balance to be pro-rated
400,000.00 600,000.00 1,000,000.00
Total 3,120,000.00 4,020,000.00 6,600,000.00
Divide by outstanding shares 20,000.00 10,000 50,000
156.00 402.00 132.00
Total Equity
Less: PS Equity

OS Equity
outstanding OS
BVPS - OS
nding number of share

Excess (RE and SP) Total Equity


3,740,000.00 13,740,000.00

-720,000.00
-420,000.00
-600,000.00
2,000,000.00
-2,000,000.00
-

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