Share Ledger

Overview

Below is a clear, business‑focused explanation of the Share Ledger report, written for practical use within Dafater.

What Business Information This Report Provides

The Share Ledger report shows a complete movement history of shares for each shareholder. It records how shares are issued, transferred, or adjusted over time and reflects the resulting share balance after each transaction.

From a business perspective, this report acts as the official register of share movements, helping management understand: - Who owns how many shares - How share ownership has changed over time - The impact of each share transfer on shareholder balances

When and Why to Use This Report

You should use the Share Ledger report when you need: - A detailed audit trail of share ownership - Verification of shareholder balances before dividends, voting, or capital restructuring - Support for statutory reporting and internal governance reviews - Clarity on historical share transfers for dispute resolution or audits

It is especially important during: - Annual financial reviews - Shareholder meetings - Dividend declaration planning - Regulatory or compliance checks

Key Columns and Their Business Meaning

Date
The date on which the share transaction took place. This helps track ownership at any point in time.
Shareholder
Identifies the individual or entity owning the shares. Useful for reviewing ownership concentration and stakeholder exposure.
Transaction Type
Indicates whether the entry is a share issue, transfer in, or transfer out. This explains why the balance changed.
Reference
Links the entry to a specific share transfer record, providing traceability and audit confidence.
Shares In
Number of shares added to the shareholder’s account. Commonly from new issues or transfers received.
Shares Out
Number of shares removed from the shareholder’s account due to transfers or adjustments.
Balance Shares
The running total of shares held by the shareholder after each transaction. This is the most critical figure for decision‑making.

Available Filters and Their Business Purpose

Shareholder
Focuses the report on a single shareholder to review their ownership history and current position.
From Date / To Date
Helps analyze share movements during a specific period, such as a financial year or quarter.
Company
Useful when multiple companies are managed in Dafater, ensuring clarity on which entity’s share data is being reviewed.

These filters allow decision‑makers to quickly extract relevant insights without reviewing unnecessary data.

How to Interpret the Results for Business Decisions

Increasing balances may indicate strategic investment, growing influence, or capital injection.
Decreasing balances may signal exits, ownership dilution, or internal restructuring.
Stable balances often reflect long‑term shareholders or locked‑in equity positions.

By reviewing balances over time, management can assess ownership stability, identify key stakeholders, and plan governance or financial actions accordingly.

Common Use Cases and Scenarios

Dividend Planning
Confirm eligible shareholders and their exact shareholding before dividend calculations.
Voting Rights and Governance
Determine voting power based on share ownership at a specific date.
Audit and Compliance
Provide auditors with a clear, chronological record of share movements.
Dispute Resolution
Resolve disagreements regarding share ownership using a transparent transaction history.
Strategic Ownership Analysis
Understand who controls significant portions of shares and assess ownership concentration risks.

Summary

The Share Ledger report in Dafater is a critical business tool for managing, validating, and analyzing share ownership. It ensures transparency, supports informed decision‑making, and strengthens governance by providing a clear and reliable view of how shares move across shareholders over time.

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Report Information

Module: Accounts
Related DocType: Share Transfer
Report Type: Script Report
Standard: Yes