Escolar Documentos
Profissional Documentos
Cultura Documentos
2 5% PS OS Total
Capital 6,000,000 8,000,000 14,000,000
Cum Div 900,000 900,000
Liquidation Value 300,000 300,000
Excess 2,420,000 2,420,000
Total 7,200,000 10,420,000 17,620,000
Shares Outstanding 60,000 800,000
BVPS 120 13.025
3 8% PS OS Total
Capital 50,000 89,000 139,000
Cum Div 4,000 4,000
Excess 17,000 17,000
Total 54,000 106,000 160,000
Shares Outstanding 500 8,900
BVPS 108 11.9101123595506
4 8% PS OS Total
Capital 100,000 75,000 175,000
Dividends 32,000 6,000 38,000
12% Participating 4,000 4,000
Excess Capital 58,000 58,000
Total 136,000 139,000 275,000
5 8% PS OS Total
Capital 200,000 300,000 500,000
Dividends 48,000 24,000 72,000
12% Participating 8,000 8,000
Liquidation 80,000 80,000
Excess Capital 20,000 20,000
Total 336,000 344,000 680,000
Liquidation 80,000
40,000 2 2+5 Par
6 10% PS OS Total
Capital 2,000,000 3,000,000 5,000,000
Dividends 400,000 300,000 700,000
Excess Capital 2,240,000 3,360,000 5,600,000
Total 4,640,000 6,660,000 11,300,000
Outstanding share 40,000 150,000
BVPS 116 44.4
7 12% PS 14% PS OS
Capital 2,000,000 3,000,000 5,000,000
Dividends 240,000 1,260,000 700,000
Allocation 577,500 962,500
Total 2,240,000 4,837,500 6,662,500
Outstanding share 20,000 10,000 50,000
BVPS 112 483.75 133.25
8 10% PS OS Excess
Capital 2,000,000 4,500,000 2,700,000
Cum Div 400,000 450,000 850,000
Excess 569,231 1,280,769 1,850,000
Total 2,969,231 6,230,769
Shares Outstanding 20,000 45,000
BVPS 148.461538461538 138.461538461538
9 Capital 5,000,000
Shares Outstanding 150,000
BVPS 33.3333333333333
10 10% PS 14% PS OS
Capital 1,500,000 10,000,000 8,500,000
Cum Div 150,000 1,400,000 850,000
Liquidation Value 2,500,000
Excess 213,750 1,425,000 1,211,250
Total 1,863,750 15,325,000 10,561,250
Shares Outstanding 15,000 50,000 34,000
BVPS 124.25 306.5 310.625
Ordinary Shares
No. of Shares Amount
30,000 7,500,000
4,000 1,000,000
34,000 8,500,000
Excess
3,620,000
2,720,000
2,420,000
0
Excess Allocation
100,000 50,000
62,000 30,000
58,000 20,000
0 100,000
7
Excess Ordinary share
6,300,000 No. of Shares Amount
5,600,000 100,000 2,000,000
0 50,000 1,000,000
150,000 3,000,000
Total Excess
10,000,000 3,740,000
2,200,000 1,540,000
1,540,000 0
13,740,000
Total Excess
20,000,000 7,750,000
2,400,000 5,350,000
2,500,000 2,850,000
2,850,000 0
Retirement:
Pref Share 10% 500,000
Sh. Premium 250,000
TS 750,000
Excess:
Sh. Premium 4,750,000
RE 3,000,000
Excess: 7,750,000
Retirement entry
OS 1000
SP 1,000
TS 2,000
Excess
SP 8,000
RE 13,000
21,000
Preference Share
Amount
150,000
50,000
200,000
1,500,000
200,000
300,000
2,000,000