Guidance Note: Share Consolidation & Sub-Division
The consolidation & sub-division of share capital is the means by which a company may consolidate or sub-divide all or any part of its share capital in accordance with section 618 of the Companies Act 2006. This Guidance Note is a practical guide to what the process is, why companies often choose to do it and how to achieve it.
Shares must have a monetary value attached to them; this is known as the par or nominal value. Companies
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