Accounts - 81. page

EMPLOYEE STOCK OPTION SCHEM : As per section 2(37) of the Companies Act,2013 “employees’ stock option” means the option given to the directors, officers or employees of a company or […]

Issue of Employee Stock Options A company, other than a listed company, which is not required to comply with SEBI (Share Based Employee Benefits) Regulations, 2014 shall offer shares to […]

Issue of Sweat equity shares (1) Notwithstanding anything contained in section 53, a company may issue sweat equity shares of a class of shares already issued, if the following conditions […]

RE-ISSUE OF FORFEITED SHARES The Board of Directors can sell/ reissue or dispose of forfeited shares on such terms as it thinks fit. However, the amount receivable on re-issue of […]

Forfeiture and Re-issue of Shares Allotted on Pro-rata Basis in Case of Over-subscription In case, the shares of a Company are over-subscribed, it is not possible for the company to […]

Buy-Back of Shares When a company has substantial cash resources, it may like to buy its own shares from the market particularly when the prevailing rate of its shares in […]

Transfer of certain sums to capital redemption reserves account (section 69) Where a company purchases its own shares out of free reserves or securities premium account, a sum equal to […]

Calls in Arrear and Interest on Calls in Arrear When calls are made upon shares allotted, the shareholders holding the shares are bound to pay the call money within the […]

Issue of Shares for Consideration other than Cash A company may also issue shares for consideration other than cash to vendors who sell some assets to the company or to […]

Issue of Shares to Vendors A company may purchase assets from the vendors and instead of paying the vendors cash, may settle the purchase price by issuing fully paid shares […]