UK IFRS/UK FRS 102: Share Capital Disclosure Dialog

This dialog enables you to enter details of the share capital for the currently selected entity. It is accessed via the Share Capital link under the General heading on the Disclosure tab.

This dialog applies if the company type has been set to Limited by Share Capital via the Company Status dialog.

In addition to the on-screen advice, you should note the following:

Allotted currency share capital Tab: This tab appears for UK IFRS only and enables you to record details for those companies with share capital in more than one currency.; An option is included to not apply the rounding and scaling settings to the share capital note. If ticked, the template values are shown in pounds and not rounded.
Allotted share capital Tab: This tab enables you to record details of the allotted share capital for the current and prior periods.; Click New to add new share capital for the current and prior periods.
Not fully paid share capital Tab: This tab enables you to record details of the share capital not fully paid for the current and prior periods.; Click New to add new share capital for the current and prior periods.
Shares allotted during the period Tab: This tab enables you to record details of shares allotted during the current period.; Click New to add allotted shares during the period.
Redeemable preference shares Tab: This tab enables you to record details of redeemable preference shares.; Click New to add new shares or Edit to amend existing shares via the Redeemable Preference Share dialog.
Cumulative dividend arrears Tab: This tab enables you to record details of cumulative dividends in arrears.; Click New to add new details or Edit to amend existing information via the Cumulative Dividend Arrears dialog.
Rights, preferences and restrictions Tab: This tab enables you to record rights, preferences and restrictions details for each class of share including restrictions on the distribution of dividends and the repayment of capital.; Click New to add new details or Edit to amend existing information via the Rights, Preferences and Restrictions dialog.
Shares held Tab: This tab (FRS 102 only) provides a free-text box to enable you to record details of shares held by entity, subsidiaries, associates or joint ventures.
Shares reserved for issue Tab: This tab enables you to record details of shares reserved for issue under options and contracts for the sale of shares.; Click New to add new reserved shares or Edit to amend existing reserved shares via the Shares Reserved for Issue dialog.