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In this article, you will learn how to use the ‘Share capital reconciliation’ template within the working papers.
This template provides a complete and structured overview of the company’s share capital, including the underlying specifications per type or class of share.
➡️ This template is specifically intended for files within the Dutch market.
What does the ‘Share capital reconciliation’ template do?
The template shows a complete specification of the issued and paid-up share capital.
It gives you direct insight into:
- the total number of issued shares
- the nominal value per share
- the total amount of issued capital
- any distinctions between types of shares (e.g. A, B or preference shares).
This makes the template a reliable basis for the notes to the financial statements and the verification of equity.
