The capital band grants the Board of Directors the authority to flexibly increase or reduce the company's share capital and to postpone the payment of stamp duties until the end of the capital band.

Board Members should be aware of the changes brought about by the new corporate law, as it has expanded their responsibilities.

If a company has hidden equity and interest is paid on it, not only is this added back to the company’s profit, but also qualifies as a non-cash benefit from the company to the shareholder. This can lead to undesirable tax complications.