Authorised Capital and Called-Up Capital
· Chapter
Share Capital and Debentures
100 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Buy-Back of Securities (Section 68)
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3
Buy-Back of Shares – Introduction & Methods [Section 68]
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4
Buyback of Shares - Time Limits, Forms and Procedural Requirements
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5
Buyback of Shares — Sources and Conditions [Section 68]
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6
Buyback — Critical Time Limits and Forms
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7
Buyback — Declaration of Solvency [Section 68(6)]
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8
Buyback — Maximum Limits, Debt-Equity Ratio, Notice Requirements
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9
Buyback — Procedural Flow
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10
Calls and Incidental Matters (Sec 49, 50, 51)
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11
Calls on Shares and Incidental Matters (Sections 49, 50, 51)
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12
Calls on Shares – Uniform Basis & Calls-in-Advance [Sections 49 & 50]
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13
Calls on Shares — Section 49 (Uniformity)
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14
Calls-in-Advance (Section 50)
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15
Capital Redemption Reserve Account (Sections 55 & 69)
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16
Casual Vacancy and Removal of Debenture Trustee
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17
Certificate of Shares — Section 46
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18
Compulsory Conversion of Debentures / Government Loan into Shares [Section 62(4)–(6)]
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19
Conversion of Convertible Debentures / Government Loans — Sections 62(2) and 62(3)
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20
Debentures and Debenture Trustees (Section 71)
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21
Deemed Redemption of Preference Shares (Section 55(3))
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22
Delivery of Share Certificates — Time Limits
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23
Employee Stock Option Plans (ESOPs) — Section 62(1)(b) read with Rule 12
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24
Equity Share Capital — Types [Section 43(a)]
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25
Equity Shares with Differential Rights (DVR) — Section 43 read with Rule 4
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26
Equity Shares with Differential Rights (DVRs)
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27
Equity Shares with Differential Rights (Rule 4)
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28
Equity Shares with Differential Rights – Additional Conditions and Disclosure
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29
Forged Transfer
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30
Forged Transfer of Shares
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31
Forged Transfer of Shares — Legal Position
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32
Further Issue of Share Capital (Rights Issue & Modes of Further Issue)
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33
Further Issue of Share Capital – Rights Issue, ESOP & Preferential Allotment [Section 62]
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34
Further Issue of Share Capital — Rights Issue [Section 62(1)(a)]
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35
Further Issue of Share Capital — Rights Issue and Other Routes [Section 62]
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36
Issue and Redemption of Preference Shares (Section 55)
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37
Issue of Bonus Shares [Section 63]
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38
Issue of Preference Shares [Section 55]
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39
Issue of Shares at Premium (Section 52)
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40
Issue of Shares at Premium - Securities Premium Account (Section 52)
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41
Issue of Shares at Premium or Discount [Sections 52 and 53]
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42
Issue of Shares at a Premium & Application of Securities Premium Account (Section 52)
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43
Issue of Sweat Equity Shares [Section 54]
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44
Kinds of Share Capital (Section 43)
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45
Kinds of Share Capital - Equity and Preference
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46
Liability of Members and Officers Post Reduction of Capital
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47
Liability of Members and Officers Post-Reduction of Share Capital (Section 66 contd.)
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48
Meaning of Share and Kinds of Share Capital (Section 43)
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49
Meeting of Debenture Holders
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50
Notice to ROC for Alteration of Share Capital (Section 64)
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51
Payment of Dividend in Proportion to Paid-up Amount (Section 51)
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52
Power of Limited Company to Alter Share Capital
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53
Power of Limited Company to Alter its Share Capital [Section 61]
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54
Preference Share Capital — Features and Presumptions [Section 43]
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55
Preferential Allotment — Offer to Any Person [Section 62(1)(c)]
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56
Prohibition for Buy-Back in Certain Circumstances (Section 70)
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57
Prohibition on Issue of Shares at Discount (Section 53)
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58
Punishment for Personation of Shareholder
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59
Punishment for Personation of Shareholder [Section 57]
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60
Rectification of Register of Members
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61
Rectification of Register of Members [Section 59]
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62
Redemption of Preference Shares (Section 55)
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63
Reduction of Share Capital [Section 66]
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64
Refusal of Registration and Appeal Against Refusal
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65
Refusal of Registration and Appeal Against Refusal [Section 58]
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66
Refusal of Registration of Transfer/Transmission and Appeal [Section 58]
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67
Renewed and Duplicate Share Certificates
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68
Restriction on Purchase by Company or Giving Loans for Purchase of its Own Shares (Section 67)
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69
Restriction on Purchase/Giving Loans by Company for its Own Shares (Section 67)
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70
Section 56 – Transfer and Transmission of Securities
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71
Section 61 - Alteration of Share Capital
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72
Section 62 – Further Issue of Shares (Preferential Allotment & Conversion of Debentures/Loans)
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73
Section 63 – Issue of Bonus Shares
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74
Section 64 - Notice to ROC for Alteration of Share Capital
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75
Section 66 - Reduction of Share Capital
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76
Section 67 - Restriction on Purchase by Company of Its Own Shares and Giving of Loans for Such Purchase
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77
Section 68 - Power of Company to Purchase Its Own Securities (Buy-Back)
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78
Section 69 - Transfer to Capital Redemption Reserve (CRR) on Buyback
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79
Section 69 - Transfer to Capital Redemption Reserve Account
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80
Section 70 - Prohibition on Buyback in Certain Circumstances
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81
Share Certificate - Issue, Duplicate, and Punishment (Section 46)
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82
Share Certificate and Duplicate Share Certificate (Section 46)
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83
Share Certificates – Issue, Duplicate / Renewed Certificates & Penalty [Section 46]
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84
Sources and Manner of Redemption of Preference Shares
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85
Sweat Equity Shares (Section 54)
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86
Time Period for Delivery of Share Certificates [Section 56(4)]
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87
Time Period for Delivery of Share/Debenture Certificates
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88
Transfer Procedure — Lost Deeds, Forgery, Government Company Exemption
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89
Transfer and Transmission of Securities (Section 56)
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90
Transfer and Transmission of Securities (Sections 56 and 58)
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91
Transfer of Partly Paid-up Shares and Transmission
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92
Transfer to Capital Redemption Reserve (CRR) on Buy-Back (Section 69)
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93
Types of Securities of a Company — Conceptual Overview
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94
Variation of Rights of Shareholders (Section 48)
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95
Variation of Shareholders' Rights [Section 48]
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96
Variation of Shareholders' Rights — Section 48
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97
Voting Rights of Equity and Preference Shareholders (Sec 47)
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98
Voting Rights of Members [Section 47]
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99
Voting Rights of Shareholders (Section 47)
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100
Voting Rights — Section 47
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