In this section…
In this section, we shall look at companies, their characteristics and the different types of companies that exist under UK law. We shall look at the reporting requirements of companies and then finish the section by explaining what shares and debentures are.
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1.01 Companies
- Characteristics of companies
- Separate legal existence
- Separation of ownership and management
- Limited liability status
1.02 Types of companies
- Private company limited by shares
- Public limited company
- Private company limited by guarantee
- Unlimited company
1.03 Financial reporting requirements of companies
- Who is entitled to receive financial statements of companies
- Filing deadlines with Companies House and HM Revenue & Customs
1.04 Shares
- Shares
- Types of shares
- Ordinary shares
- Preference shares
1.05 Share capital and share premium
- Calculating share capital
- Issues of shares above their nominal price
- Calculating share premium
1.06 Debentures
- What is a debenture?
- How debentures work
- Interest
- Capital repayments
- Alternative meaning