AGA

Statement of C
For the year

Beginning balances
Issued 10,000 ordinary shares, P50 par at P62 each.*
Issued12,000 preference shares, P100 par at P107.33 each**
Received subscription of 2,000 preference shares at P108 each***
Subscription receivable - preference
Received subscription of 15,000 ordinary shares at P57 each****
Subscription receivable - ordinary
Reported Net income
Total Shareholder's equity

*500,000 + 120,000 = 620,000/10,000 = 62 per share

** 1,200,000 +88,000 = 1,288,000/12,000 = 107.33 per share
*** 200,000 + 16,000 = 216,000/2,000 = P108 per share
**** 750,000 + 105,000 = 855,000/15,000 = 57 per share

AGA
Statement of C
For the year

Beginning balances
Issued 14,000 ordinary shares at P60.29 each.
Issued 22,000 preference shares at P106 each.
Received subscription of 5,000 preference shares at P100 each
Subscription receivable - preference
Received subscription of 20,000 ordinary shares at P50 each
Subscription receivable - ordinary
Purchase of ordinary shares - 1,000 at P60 per share
Received shares from shareholder as donation
Sale of ordinary treasury shares at P65
Reported net income

AGATHA CORPORATION
Statement of Changes in Shareholders Equity
For the year ended December 31, 2010
Share capital
Ordinary
Preference
500,000
1,200,000
200,000
(120,000)
750,000
(360,000)
890,000

1,280,000

Reserves
120,000
88,000
16,000

Accumulated profits
Free
Appropriated
-

105,000

329,000

1,000,000
1,000,000

AGATHA CORPORATION
Statement of Changes in Shareholders Equity
For the year ended December 31, 2011
Share capital
Ordinary
Preference
890,000
1,280,000
700,000
2,200,000
500,000
(180,000)
1,000,000
(540,000)

Reserves
329,000
144,000
132,000

Accumulated profits
Free
Appropriated
1,000,000
-

26,000
5,000
2,050,000

3,800,000

636,000

1,800,000
2,800,000

Treasury shares
(at cost)
-

Treasury shares
(at cost)
-

60,000
(60,000)
-

Total
620,000
1,288,000
216,000
(120,000)
855,000
(360,000)
1,000,000
3,499,000

Total
3,499,000
844,000
2,332,000
500,000
(180,000)
1,000,000
(540,000)
(60,000)
26,000
65,000
1,800,000
9,286,000