TABLE OF CONTENTS
GEN9000
9000.1
9000.1.1
9000.1.1.1
9000.1.1.2
9000.1.1.3
9000.1.2
9000.1.2.1
9000.1.2.2
9000.1.2.3
9000.1.3
9000.1.4
9000.1.4.1
9000.1.4.1.1
9000.1.4.1.2
9000.1.4.2
9000.1.4.3
9000.1.4.4
9000.1.4.4.1
9000.1.4.4.2
9000.1.4.4.3
9000.1.4.4.4
9000.1.4.4.4.1
9000.1.4.4.4.2
9000.1.5
9000.1.5.1
9000.1.5.2
9000.1.6
9000.1.6.1
9000.1.6.2
STOCKHOLDERS’ EQUITY
Issuance of Stock
Common (Preferred) Stock with Par Value
Common (Preferred) Stock with Par Value Issued for Cash at a Price
Equal to Par Value
Common (Preferred) Stock with Par Value Issued for Cash at a Price
Greater than Par Value
Common (Preferred) Stock with Par Value Issued for Cash at a Price
Less than Par Value
Common (Preferred) Stock with Stated Value
Common (Preferred) Stock with Stated Value Issued for Cash at
Stated Value
Common (Preferred) Stock with Stated Value Issued for Cash at a
Price Greater than Stated Value
Common (Preferred) Stock with Stated Value Issued for Cash at a
Price Less than Stated Value
Common (Preferred) Stock with No Par (Stated) Value
Stock Subscriptions
Initial Subscription
Common (Preferred) Stock with Par (Stated) Value
Common (Preferred) Stock with No Par (Stated) Value
Receipt of Installment Payment (Down Payment) on a Stock
Subscription
Issuance of Stock After Last Installment Payment Is Received
Stock Subscription Defaults
All Cash Paid by Subscriber Is Returned to Subscriber
A Pro-Rated Amount of Stock Is Issued to Subscriber
No Refund Is Made or Stock Issued: the Company Keeps All
Payments Previously Made By Defaulting Subscriber
Excess of Cash Price from Subsequent Resale Over Original
Subscription Price Must Be Returned to Defaulting Subscriber
Subsequent Resale Is at a Price Equal to or Greater than
Original Subscription Price
Subsequent Resale Is at a Price Less than Original Subscription
Price
Lump Sum Issuances
Common and Preferred Stock Are Issued for Cash
Stock and Bonds Payable Are Issued for a Lump Sum of Cash
Noncash Issuances of Stock
Issuance of Stock for Noncash Assets, for Reduction of Liabilities, or
for Expenses
Issuance of Stock for Noncash Assets or Expenses with the
Assumption of a Liability
9000.2
9000.2.1
9000.2.2
Assessments on Stock
Stock Was Originally Issued at a Discount Below Par
Stock Was Originally Issued at Par or Above Par
9000.3
9000.3.1
Stock Issuance Costs
Stock Issuance Costs Treated as a Reduction of Proceeds from Issuance
9000.3.2
Stock Issuance Costs Treated as Organization Costs
9000.4
Contingency Issuances of Stock
9000.5
9000.5.1
Conversion of Preferred Stock
Par (Stated) Value of Common Stock Does Not Exceed Book Value of
Preferred Stock
Par (Stated) Value of Common Stock Exceeds Book Value of Preferred
Stock
9000.5.2
9000.6
9000.6.1
9000.6.2
9000.6.3
Stock Warrants
Issuance of Stock Warrants
Exercise of Stock Warrants
Expiration of Stock Warrants
9000.7
9000.7.1
9000.7.1.1
9000.7.1.2
9000.7.1.2.1
9000.7.1.2.1.1
9000.7.1.2.1.2
9000.7.1.2.2
9000.7.1.2.3
9000.7.1.2.4
9000.7.1.2.4.1
9000.7.1.2.4.2
9000.7.2
9000.7.2.1
9000.7.2.2
9000.7.2.3
Stock Compensation Plans
Stock Option Plans
Noncompensatory Plans
Compensatory Plans
Intrinsic Value Based Method
If Stock Option Is Recorded When Option Is Granted
If Stock Option Is Not Recorded When Option Is Granted
Fair Value Based Method
Exercise of Compensatory Stock Options
Expiration of Compensatory Stock Options (Options Not Exercised)
Employee Fulfilled Obligations Under Stock Option
Employee Did Not Fulfill Obligations Under Stock Option
Stock Appreciation Rights (SARs)
Issuance of Stock Appreciation Rights
Valuation of Liability for Stock Appreciation Rights at End of Each Year
Exercise of Stock Appreciation Rights
9000.8
9000.8.1
9000.8.1.1
9000.8.1.2
9000.8.1.2.1
9000.8.1.2.2
9000.8.2.3
9000.8.2.4
Treasury Stock
Cost Method of Accounting for Treasury Stock
Acquisition of Treasury Stock - Cost Method
Reissuance of Treasury Stock - Cost Method
Reissuance of Treasury Stock at a Price Equal to Acquisition Price
Reissuance of Treasury Stock at a Price Greater than Acquisition
Price
Reissuance of Treasury Stock at a Price Less than Acquisition
Price
Retirement of Treasury Stock
Par Value Method of Accounting for Treasury Stock
Acquisition of Treasury Stock at a Price Less than or Equal to Original
Issuance Price
Acquisition of Treasury Stock at a Price Greater than Original Issuance
Price
Reissuance of Treasury Stock
Retirement of Treasury Stock
9000.9
Donated Capital
9000.10
9000.10.1
9000.10.2
Retained Earnings
Appropriation of Retained Earnings
Reduction or Elimination of Appropriated Retained Earnings
9000.8.1.2.3
9000.8.1.2.4
9000.8.2
9000.8.2.1
9000.8.2.2
9000.11
9000.11.1
9000.11.2
9000.11.3
Quasi-Reorganization
Revaluation of Assets
Reduction of Par or Stated Value of Stock
Elimination of Deficit
9000.12
9000.12.1
9000.12.1.1
9000.12.1.2
9000.12.2
9000.12.2.1
9000.12.2.2
9000.12.3
9000.12.3.1
9000.12.3.2
9000.12.4
9000.12.4.1
9000.12.4.1.1
9000.12.4.1.2
9000.12.4.2
9000.12.4.2.1
9000.12.4.2.2
9000.12.5
Dividends
Cash Dividends
Declaration of Cash Dividends
Payment of Cash Dividends
Property Dividends
Declaration of Property Dividends
Payment of Property Dividends
Scrip Dividends
Declaration of Scrip Dividends
Payment of Scrip Dividends
Stock Dividends
Small (Ordinary) Stock Dividends
Declaration of Small (Ordinary) Stock Dividends
Payment (Distribution) of Small (Ordinary) Stock Dividends
Large Stock Dividends
Declaration of Large Stock Dividends
Payment (Distribution) of Large Stock Dividends
Liquidating Dividends
9000.13
Stock Splits
9000.14
Convertible Bonds (Debt)