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How is the capital reserve calculated when forfeited shares are reissued?

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Important Questions on Accounting for Share Capital

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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What is meant by ‘Over subscription’ and ‘Under subscription’? How are these dealt with in accounting records?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What are preference shares? What are the different types of preference shares?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What is a private company?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
Under what conditions can a company issue shares at a discount?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What is meant by the term ‘share’? What types of shares can be issued under the Companies Act, 2013?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What is a listed company?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What are the provisions related to ‘Calls in Arrears’ and ‘Calls in Advance’?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What is the forfeiture of shares? What is the accounting treatment for the forfeiture of shares?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
How are shares allotted in the case of over-subscription?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What is a public company?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What is 'Minimum Subscription'?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What are the main categories in which the share capital of a company is divided?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What are the uses of securities premium?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
For what purposes can a company use the amount of Securities Premium?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
How is the forfeiture of shares accounted for when shareholders fail to pay calls?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What does 'Calls in Arrears' mean?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
Under what circumstances can shares be forfeited?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
How are forfeited shares handled when they are reissued at a discount?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What does 'Calls in Advance' mean?
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Accountancy>Company Accounts and Analysis of Financial Statements>Accounting for Share Capital>Forfeiture of Shares
What is a company? What are its characteristics?