Go to www.ups.com to find the home page of United Parcel Service (UPS). Click on the Investors

Question:

Go to www.ups.com to find the home page of United Parcel Service (UPS). Click on the Investors link near the bottom of the page. Click on Financials to locate UPS’s latest annual report.
Answer the following questions about UPS:
1. Identify the classes of stock that UPS has authorized as of the end of its most recent fiscal period, with their par values. Have all the shares in each category been issued? Can you tell if the shares were issued above par? How? What features distinguish the different classes of stock?
2. How many additional shares of is UPS able to issue as of its most recent date? If these shares were all issued and outstanding, how would the values reported on the change? Does UPS have any treasury stock?
3. Has the number of issued shares in each category of changed over the past year? If so, what caused the changes?
4. Did UPS declare any stock splits or stock dividends during its most recent 2-year comparative reporting period? If so, what effect did these have on the number of shares of stock outstanding? Why do you think UPS would want to declare a stock split or stock dividend?
5. Does UPS have a stock-based compensation plan?

Common Stock
Common stock is an equity component that represents the worth of stock owned by the shareholders of the company. The common stock represents the par value of the shares outstanding at a balance sheet date. Public companies can trade their stocks on... Balance Sheet
Balance sheet is a statement of the financial position of a business that list all the assets, liabilities, and owner’s equity and shareholder’s equity at a particular point of time. A balance sheet is also called as a “statement of financial...