Analysis of the allocation rules and calculation methods of shareholding cost
In the field of investmentCandycrush2020The allocation of investment cost is an important issue that investors need to pay attention to when investing in equity. Understand its distribution rules and calculation methodCandycrush2020It is very important for investors. This paper will analyze the rules and calculation methods of equity cost allocation in detail to help investors make better investment decisions.
I. rules for the allocation of equity costs
The allocation of equity cost mainly follows the following rules:
Distribution according to the proportion of capital contribution: the investment cost shall be allocated according to the proportion of the investor's contribution. For example, company An invests 1 million yuan, accounting for 20% of the shares. Company B invests 4 million yuan, accounting for 80% of the shares. Then the purchase cost of company An and company B is 200000 yuan and 800000 yuan respectively. Distribution according to the agreement: investors can negotiate the proportion and manner of the allocation of the purchase cost. This mode of distribution is applicable to special circumstances, such as acquisitions, mergers, etc. Allocation by priority: in some cases, priority needs to be taken into account in the allocation of equity costs. For example, preferred shareholders enjoy preferential dividend rights, so their investment costs are relatively low.Second, the method of calculating the cost of buying shares
The calculation method of the purchase cost mainly includes the following:
Calculated according to the amount of capital contribution: investors calculate the cost of buying shares according to their own amount of capital contribution. For example, if an investor contributes 1 million yuan, accounting for 10% of the shares, the cost of buying shares is 100000 yuan. According to the market value: the purchase cost can be calculated according to the market value at the time of investment. For example, the trading price of a company's shares in the market is 10 yuan per share, and if investors buy 10, 000 shares, the cost of buying shares is 100000 yuan. Calculated on the basis of net asset value: investors can calculate the purchase cost based on the net asset value of the company. For example, if the net asset of a company is 5 million yuan and investors contribute 500000 yuan, accounting for 10% of the shares, the cost of buying shares is 500000 yuan.III. Actual case analysis
The following is an actual case of equity cost allocation. A start-up company attracted three investors, A, B and C. Investor A contributed 2 million yuan, accounting for 40% of the shares; investor B contributed 1.5 million yuan, accounting for 30% of the shares; and investor C contributed 1 million yuan, accounting for 30% of the shares. Then, the total share capital of the company is 4.5 million yuan. According to the proportion of capital contribution, the investment costs of investors A, B and C are 1.8 million yuan, 1.35 million yuan and 1.35 million yuan respectively.
IV. matters needing attention
When allocating the purchase cost, investors need to pay attention to the following points:
Understand the relevant laws and regulations: before allocating the purchase cost, investors should fully understand the relevant laws and regulations to ensure that the allocation process is legal and compliant. Pay attention to tax issues: equity cost distribution may involve tax issues, investors should pay attention to tax policy, reasonable arrangements for equity cost allocation. Maintain transparent communication: investors should maintain transparent communication to ensure that all parties understand and recognize the allocation of equity costs.Through the analysis of this paper, investors can better understand the rules and calculation methods of equity cost allocation, so as to make wise decisions in the process of equity investment. I hope this article will be helpful to the majority of investors.
