Stock distributions and restructuring

Stock distributions and restructuring

Bachelor of Business Studies (BBS) — Second Year

Subject: Fundamentals of Financial Management (MGT 215)

Unit 10: Distributions to Shareholders

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of stock distributions and restructuring.
• Apply the relevant financial model, calculation or analytical approach and explain its assumptions and decision implications.

Curriculum Scope

• Stock dividends
• Stock splits
• Reverse stock splits
• Stock repurchases

Detailed Microsyllabus

1. Stock distributions

   1. Stock dividends and changes among equity components.
   2. Stock splits and reverse splits.
   3. Share numbers and per-share effects.

2. Repurchases

   1. Company purchase of its own shares.
   2. Financing, ownership and earnings-per-share implications.
   3. Distinguish arithmetic effects from demonstrated value creation.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 41-43.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here.