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KCP.KCP.

Chapter 14 · Corporate action · 2026 · dated public record

KCP transformation

Ten shares replaced one. The allocation did not change.

NMB’s one-for-ten subdivision changed the model book’s unit and per-share basis. It did not create a loss, a gain, a purchase or a sale.

Chapter 14 · Corporate action · 2026

Hypothetical allocation record

Allocation recorded26 August 2026 · Dated reading
01EvidenceWhat happened
02RuleMandate bands and falsifiers
03Model-book allocationAllocation recorded
04WatchHold.

Frozen to the dated public record · observed figures are not silently replaced by later closes.

01 · What happened

The register changed on 21 August. Post-subdivision trading began on 24 August.

The issuer notice set 21 August as the register-closing date and 24 August as the effective date for NMB’s one-for-ten share subdivision. Each existing share became ten shares. NMB’s listed share count moved from 500 million to 5 billion, while aggregate economic value and proportional ownership were unchanged by the subdivision itself.

02 · The model-book adjustment

Units multiplied by ten. Per-unit cost divided by ten.

The Ghost changed its NMB model position from 5,588 units at TZS 13,245 per unit to 55,880 units at TZS 1,324.50 per unit. Aggregate cost remained TZS 74.02m. The 24 August DSE close was TZS 1,850 on the new basis, compared with an economically comparable TZS 1,770 pre-action basis.

The corrected 24 August Ghost mark is TZS 564.56m, with TZS 50.56m of model market P&L and a +9.98% Modified Dietz return since inception. The session change was +0.85%. The earlier TZS 471.52m and minus 8.38% projection treated a mechanical price reset as an economic loss. It is withdrawn.

03 · The allocation decision

Hold.

Nothing was bought and nothing was sold. The subdivision changed the accounting basis, not the mandate, sleeve weights or investment thesis. Chapter 14 records the correction because a public model book must expose both its decisions and its errors.

Dated evidence trail

Inspect the terrain behind the chapter.