Reflection of the additional emission of shares and debts in the process of value assessment of shares and planning of emission parameters

The author made a theoretical analysis of the effect of the additional issue of shares on the value of the invested and share capital. The aspects of the redistribution of capital between the “old” and new shareholders, the valuation procedures for various conditions performed both with respect to the volume of additional issue, and the methods of payment for shares are considered. As an instrument of cost analysis, a revenue approach was used, with a focus on the model of added shareholder value (model SVA).