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Licences & changes

Increasing or reducing share capital

A notarised amendment, not a bank transfer. Bringing in an investor usually means a capital increase and a share issue at once, and getting the sequence wrong leaves the money in the company and the shares unissued.

Notarised MOA addendumBank confirmation oftenSequence matters

What it covers

What this licence actually permits.

Share capital is stated in the memorandum of association and on the licence, and changing it is a formal amendment. An increase typically requires a shareholder resolution, an amended MOA executed before a notary for mainland companies, evidence that the capital has been paid where the authority requires it — often a bank confirmation letter — and the reissue of the licence and share certificates. A reduction is more involved, since it affects creditors, and some authorities require additional steps or a waiting period.

The situation where this most commonly arises is an investment round, and it is where sequencing errors happen. An investor transfers funds, the company spends them, and the share issue is completed three months later — at which point the investor has been an unsecured creditor throughout, the UBO register was never updated, and the bank has an unexplained large credit from a party who is not a shareholder. The correct order is the resolution and the amended MOA first, then the subscription, then the funds, then the certificates and the register update. Investors familiar with the jurisdiction will insist on it; first-time founders often do not.

At a glance

Recorded in
The MOA and on the licence
Increase
Shareholder resolution, notarised addendum, often bank confirmation
Reduction
More involved — creditor protection and possible waiting periods
Share certificates
Reissued to reflect the new holdings
UBO register
Updated promptly where beneficial ownership changes
Bank
Will ask about a large unexplained capital inflow

What it costs

Shareholder resolutionstep 1Amended MOA, notarisedstep 2Subscription documentsstep 3Funds receivedstep 4Certificates and UBO updatestep 5
Money before paperwork leaves the investor an unsecured creditor and the bank with an unexplained inflow.

The procedure

What the amendment involves.

  1. Pass the resolution and amend the MOA firstBefore the money moves. This is the step founders reverse and it is the one that matters.
  2. Document the subscriptionWho is subscribing for how many shares at what price, executed before funds arrive.
  3. Receive the funds with a clear referenceThe bank will ask about a large inflow, and 'capital subscription under the resolution of [date]' is a complete answer.
  4. Issue share certificates and update the registerIncluding the UBO register where the 25% threshold or control is affected.
  5. Tell the bank and update the mandateNew shareholders are new beneficial owners, and the bank's KYC file needs them.
The mistake people make. Taking investor money before the paperwork exists. The investor is an unsecured creditor until shares are issued, the bank sees an unexplained inflow, and if the relationship sours in the interval there is nothing recording what was agreed.

Related

Questions

A shareholder resolution, an amended memorandum of association executed before a notary for mainland companies, evidence of payment where required, and reissued share certificates.

Requirements vary by authority. Several ask for a bank confirmation letter evidencing the capital, particularly on an increase.

Yes, but it is more involved because it affects creditors, and some authorities impose additional steps or waiting periods.

Resolution and amended MOA, then subscription documents, then funds, then share certificates and register updates.

One question

What are you actually trying to change?