REFS is
a mine of invaluable information for the private investor.
Selecting shares without its help is like trying to
clap with one hand tied behind your back.
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Share consolidations or subdivisions
Alternatively, the company may decide to
increase by subdivision, or decrease by consolidation, the number
of shares in issue, without changing the combined value of the
total issued share capital. As with a scrip or bonus issue,
it is necessary to apply a compensating factor to any previous
per share values.
Calculation of adjustment factors
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