Share Capital & Deb. | Revision | CA Inter | Company Law | CA CS Yogita Harjani
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- Опубліковано 12 вер 2024
- #IndigoLearn #CA #Law #Revision#Share Capital
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Share capital and debentures are crucial components of a company's capital structure, representing different forms of financing and ownership. Understanding their characteristics, issuance, and management is essential for financial management and compliance with regulatory requirements.
Share Capital:
Share capital refers to the funds raised by a company through the issuance of shares to shareholders. It constitutes the permanent capital of the company and represents ownership interests. Share capital can be of various types, including equity shares, preference shares, and sweat equity shares.
Equity shares represent ownership in the company and entitle shareholders to voting rights and residual income (dividends). Preference shares, on the other hand, offer priority in dividend payments and capital repayment but generally do not carry voting rights.
The issuance of shares involves several steps, including obtaining necessary approvals, drafting prospectuses or offer documents, and complying with regulatory requirements such as SEBI guidelines and Companies Act provisions. Companies may issue shares through public offerings, rights issues, private placements, or preferential allotments.
Proper management of share capital requires compliance with legal requirements, maintenance of share registers, and timely reporting to regulatory authorities. Companies must also consider shareholder interests and market conditions when making decisions related to share issuances and capital restructuring.
Debentures:
Debentures are debt instruments issued by companies to raise funds from the public or institutional investors. They represent a loan agreement between the company and the debenture holders, who are entitled to receive fixed interest payments and repayment of principal amount at maturity.
Debentures can be classified based on various factors such as tenure, security, convertibility, and redemption terms. Common types include secured debentures, unsecured debentures, convertible debentures, and non-convertible debentures.
The issuance of debentures involves similar procedures as equity shares, including obtaining approvals, drafting offer documents, and complying with regulatory requirements. Companies must also adhere to disclosure norms and provide accurate information to investors regarding the terms and risks associated with debenture investments.
Proper management of debentures requires efficient debt servicing, which includes timely payment of interest and redemption of principal amount at maturity. Companies must maintain adequate liquidity and financial stability to meet their debt obligations and avoid default.
In conclusion, share capital and debentures are essential sources of financing for companies, each with its unique characteristics and implications. Effective management of share capital and debentures involves compliance with regulatory requirements, transparency in disclosures, and prudent financial planning to support sustainable growth and shareholder value.
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Is this only important in this chapter
Nice work... effort really appreciated ❤👍
Thank u soo much mam for teaching entire lecture in English which is very useful to South Indian people ...
Hi @lakshmi Hima Bindu Srikaram Thanks a lot for your feedback - appreciate it. We use simple English and most of the students choose English as the medium of exams; so we don't think our revision videos or channel are oriented toward any specific geography. We want all students to succeed!!
Wonderful mam. You teach to the point and in most easiest manner. Glad to have found these lectures.
Thank you. Do share these with your friends!
Thank you so much ma'am for teaching in English. Most of the revision videos available are in Hindi, so it becomes difficult to understand. But yours is really understandable.
Really your lectures are osm i listened all the chapters which is taught by you, tq soo muchhh mam , 🥰
Thank you so much mam for this wonderful session 🙏❤️
Good evening mam, queries can be asked here during the live?
You can post at Forums.
@@1FIN Mam can I get 20marks in mcqs
@@venkyvenkat1503 If you are thorough with the provisions, that should be easy.
Thank you very much.... Ma'am, it was very helpful... And understandable...
Thanks a lott mam.
Thank you so much mam❤
thank you so much
Thank you for teaching in English mam 🎉
You're Welcome!
How to get this notes maam
Thanku for english
Hi @Supriya Aligi Thanks a lot for your feedback - appreciate it. We use simple English and most of the students choose English as the medium of exams; so we don't think our revision videos or channel are oriented toward any specific geography. We want all students to succeed!!
Mam please provide notes of this chapter
It's available as part of the course. Please call 9640 11111 0 to know more.
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Tq
Welcome
can any one share me the pdf tht is used by maam while teaching.
I Don't know whether u need it now or not 😅....its in their app u can download it from there
Can u please say where i can get this pdf ma'am
This is available as a part of our paid courses. OR you can purchase the hard copy book
@@1FINfrom where to buy
Can you share the link in description
@@lewx-ui3lz www.indigolearn.com/courses/Books/fdxqww
Tq so much mam 🥰