Share capital of company
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Share Capital of Company PowerPoint PPT Presentation


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Share Capital of Company. Meaning of Share Capital. Share capital is the amount of money that a company receives by the sale of its shares. . Description of Share Capital. In Memorandum of Association In Articles of Association In Prospectus

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Share Capital of Company

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Share capital of company

Share Capital of Company


Meaning of share capital

Meaning of Share Capital

  • Share capital is the amount of money that a company receives by the sale of its shares.


Description of share capital

Description of Share Capital

  • In Memorandum of Association

  • In Articles of Association

  • In Prospectus

  • In Publication Subscribed Capital and Paid –up Capital Along with authorised capital should be described


Nature and forms of capital

Nature and Forms of Capital

  • Authorised,Nominal or Registered Capital

  • Issued Capital

  • Subscribed Capital

  • Alloted Capital

  • Called-up Capital

  • Uncalled Capital

  • Paid-up Capital

  • Reserve Capital

  • Fixed Capital

  • Working Capital

  • Watered Capital


Kinds of share capital

Kinds of Share Capital

  • Equity Share Capital

  • Preference Share Capital


Methods of alteration in share capital

Methods of Alteration in Share Capital

  • Increase in Share Capital

  • Consolidation and Division of Share Capital

  • Conversion of Shares into Stock and Reconversion

  • Sub-division of Share Capital

  • Cancellation of Share Capital


Procedure of alteration

Procedure of Alteration

  • Acceptance of Ordinary Resolution

  • Information to Registrar

  • Effect of Conversion of Shares into Stock

  • Notice of Increase of Share Capital


Reduction of share capital

Reduction of Share Capital

  • By writing –off Lost Capital

  • By Refunding Surplus Capital

  • By extinguishing or Reducing the Liability on Shares

  • By Permission from the National Company Law Tribunal


Legal restrictions for reduction of share capital

Legal Restrictions for Reduction of Share Capital

  • By Specified Companies

  • Authorisation by Articles

  • By Special Resolution

  • Confirmation by National Company Law Tribunal


Procedure for reduction

Procedure for Reduction

  • By Passing a Special Resolution

  • Application to the National Company Law Tribunal for Confirmation

  • Objections by Creditors

  • Preparing a List of Creditors Raising Objections

  • Order Confirming Reduction

  • Registration of Order


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