Basics 3 min read
Buy- Back of Shares
Restrictions on Purchase by Company or giving of Loans by it for Purchase of its Shares [Section 67] (i) No…
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General Concepts 1 min read
Pump Cavitation
What is Pump Cavitation? When the pressure of the suction line drops such that it is lesser than the vapor…
Basics 3 min read
Forfeiture of Shares
Forfeiture of Shares When a shareholder fails to pay calls, the company, if empowered by its articles, may forfeit the…
Basics 1 min read
Accounting Treatment (Regulation 9.1)
Where the sweat equity shares are issued for a non – cash consideration, such non-cash consideration shall be treated in…
Basics 1 min read
Sweat Equity Shares
Issue of Sweat Equity Shares [Section 54] Notwithstanding anything contained in section 53, a company may issue sweat equity shares…
Basics 2 min read
SEBI guidelines on issue of bonus issues
A listed company proposing to issue bonus shares shall comply with the following requirements: 1. – The articles of association…
Basics 3 min read
Bonus Issue
Capitalisation: Capitalisation of profits is the process of converting profits or reserves into paid up capital. Bonus Shares: A bonus share…
Basics 3 min read
Right Issue
Where at any time, a company having a share capital proposes to increase its subscribed capital by the issue of…
Basics 4 min read
Follow on Public Offer & Rights Issue
Follow on public offer (FPO) An issuance of stock following a company’s Initial Public Offer is called a Follow on…
Basics 2 min read
Allotment of Securities by Company [Section 39]
(1) No allotment of any securities of a company offered to the public for subscription shall be made unless the…
Basics 1 min read
Refund of Application Money
(1) If the stated minimum amount has not been subscribed and the sum payable on application is not received within…
Basics 1 min read
Issue of Application Forms for Securities [Section 33]
(1) No form of application for the purchase of any of the securities of a company shall be issued unless…
