Notification on Accounting and Reporting on Share Money Deposit
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1) The Bangladesh Securities and Exchange Commission (BSEC) has issued a circular prohibiting listed companies from accepting share money deposits from shareholders under any name like "share money deposit" or any other name. 2) Any money received from shareholders as share money deposit that has been accounted for as potential share capital or other reserves must be adjusted against paid-up capital within six months of the circular date. 3) Until such money is adjusted against paid-up capital, it must be considered as potential share capital and included in calculations of earnings per share (EPS).
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Notification on Accounting and Reporting on Share Money Deposit
- 1. †iwR÷vW© bs wW G-1 evsjv‡`k †M‡RU AwZwi³ msL¨v KZ…©c¶ KZ…©K cÖKvwkZ †mvgevi, gvP© 2, 2020 [†emiKvwi e¨w³ Ges K‡c©v‡ikb KZ…©K A‡_©i wewbg‡q RvixK…Z weÁvcb I †bvwUkmg~n] dvBbvwÝqvj wi‡cvwU©s KvDwÝj cÖÁvcb ZvwiL : 28 gvN 1426 e•Mvã/11 †deªyqvwi 2020 wLª÷vã bs 146/GdAviwm/cÖkvt/cÖÁvcb/2020/01dvBbvwÝqvj wi‡cvwU©s AvBb 2015 Gi aviv 2(8) G msÁvwqZ Rb¯^v_© ms¯’vmg~‡ni KwZcq Avw_©K cÖwZ‡e`b I Avw_©K weeiYx cixÿv‡šÍ †`Lv wMqv‡Q †h, †Kv‡bv †Kv‡bv Rb¯^v_© ms¯’v Zvnv‡`i wewb‡qvMKvix‡`i wbKU nB‡Z †Kv¤úvwbi †kqvi Bmy¨ Kiv nB‡e GB cÖwZkÖywZ‡Z bM` A_© ev m¤úwË MÖnY Kwiqv Ò †kqvi gvwb wW‡cvwRUÓ ev Abyi~c Ab¨ †h †Kv‡bv bv‡g wnmvefz³ Kwiqv _v‡K| cieZ©x‡Z D³ A_©‡K †kqvi‡nvìvi‡`i BKz¨BwU wnmv‡e cÖ`k©b Kwiqv wewfbœ †KŠk‡j Ace¨envi Kiv nq Ges †kqvicÖwZ Avq (EPS) MYbv Kwievi mgq †kqvi gvwb wW‡cvwRU‡K we‡ePbv bv Kwiqv BwcGm (EPS) D”P nv‡i cÖ`k©b Kiv nq| DwjøwLZ cÖeYZvmg~n †iva Kwievi j‡ÿ¨ GdAviwm dvBbvwÝqvj wi‡cvwU©s AvBb 2015 G cÖ`Ë ÿgZve‡j †kqvi gvwb wW‡cvwRU (Share money deposit) †jb‡`‡bi †ÿ‡Î wb‡¤œv³ MvBWjvBb Rvwi Kwij : • †kqvi g~jab Lv‡Z cÖvß A_© hvnv †kqvi gvwb wW‡cvwRU ev Ab¨ †Kv‡bv bvgKi‡Y g~jab ev BKz¨BwU‡Z AšÍfy©³ Kiv nBqv‡Q, Zvnv †Kv‡bvfv‡eB cÖZ¨vnvi ev †diZ‡hvM¨ nB‡e bv; • GB Lv‡Z cÖvß A_© m‡e©v”P 6 (Qq) gv‡mi g‡a¨ AvBbMZfv‡e †kqvi g~ja‡b i~cvšÍwiZ Kwi‡Z nB‡e; • †kqvi g~ja‡b i~cvšÍ‡ii c~e© ch©šÍ D³ Znwej m¤¢ve¨ †kqvi g~jab (Potential Share Capital) wnmv‡e we‡ewPZ nB‡e Ges †mB †gvZv‡eK †kqvicÖwZ Avq (EPS) MYbvq AšÍfy©³ Kwi‡Z nB‡e| MvBWjvBbwU we`¨gvb Ges fwel¨r †jb‡`‡bi †ÿ‡Î GB cÖÁvcb Rvwii ZvwiL nB‡Z Kvh©Ki nB‡e| wm wKD †K gymZvK Avng` †Pqvig¨vb dvBbvwÝqvj wi‡cvwU©s KvDwÝj| †gvt ZvwiKzj Bmjvg Lvb, DccwiPvjK, evsjv‡`k miKvix gy`ªYvjq, †ZRMuvI, XvKv KZ…©K gyw`ªZ| †gvt Avmv`y¾vgvb, DccwiPvjK (AwZt `vwqZ¡), evsjv‡`k dig I cÖKvkbv Awdm, †ZRMuvI, XvKv KZ…©K cÖKvwkZ| website: www.bgpress.gov.bd. (2943) g~j¨ : UvKv 4.00