Classification of shares

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Classification of shares

  1. 1. Classification of shares
  2. 2.  The capital of the company usually divided into a number of indivisible unit of specified amt. Each of such unit is called share.
  3. 3.  Acc. to sec 82 of company act “a share of any member in a company is movable property transferable in the manner provided by the article of the company.
  4. 4.  Preference shares Equity or ordinary shares Deferred shares
  5. 5.  Cumulative pref. shares Non-cumulative pref. shares Participating pref. shares Non-participating pref. shares Convertible pref. shares Non-Convertible pref. shares
  6. 6.  Redeemable pref. shares Irredeemable pref. shares Guaranteed pref. shares
  7. 7. 2. Equity shares3. Deferred shares
  8. 8.  Right of dividend Return on capital Rate of dividend Certainty of dividend Redemption Voting rights Risk Necessity Type
  9. 9.  1. Issue of shares at par 2. Issue of shares at premium 3. Issue of shares at discount
  10. 10.  Restriction of first issue Time issue Rate of discount Ordinary resolution in general meeting Sanction by CLB Duration of issue Penalty
  11. 11.  Sweat equity shares (sec 79A) Bonus shares Right shares
  12. 12.  Meaning Purpose Cost Provision Authority Necessity
  13. 13.  Stock is the aggregate of fully paid-up shares of a member merged into one fund of equal value. It is a set of shares.
  14. 14.  Cannot be issued originally Only fully paid-up shares Provision in article Reconverted into shares
  15. 15.  It is a device used by companies for making sure that the necessary cap. will come even if the proposed issue gets a poor response of the public. Underwriting commission Advantages
  16. 16.  Share capital means the capital raised by a company by the issue of shares.
  17. 17.  Authorized or registered cap. Issued cap. Subscribed cap. Called-up cap. Uncalled cap. Paid-up cap. Reserve cap. Fixed cap.
  18. 18.  Floating cap. Working cap.
  19. 19.  Authorised by articles Resolution in general meeting Notice to registrar Changes by registrar Penalty Effect of conversion of shares into stock Information of increase of share capital
  20. 20. 20

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