study: Issue of Share and Debenture

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‡kqvi I FbcÎ wewjKib

Issue of Share and Debenture

Definition of Share/ ‡kqv‡ii msÁv t ¶z`ª ¶z`ª mgvb GK‡K wef³ †Kv¤úvwbi g~ja‡bi Ask‡K †kqvi e‡j| 1999 mv‡ji †Kv¤úvwb AvB‡bi 2(1-a) aviv g‡Z, †kvqvi ej‡Z †Kv¤úvwbi g~ja‡bi †Kvb Ask‡K eySv‡e Ges e¨³ ev Ae¨³fv‡e †Kvb ÷K I †kqv‡i cv_©K¨ cÖKvk †c‡j †mB ÷K e¨ZxZ Ab¨vb¨ ÷K I msÁvi Aš—©fy³ n‡e|‡Kv¤úvwbi g~ja‡bi ¶z`ª ¶z`ª mgvb As‡k wefv³ GKK †K †kqvi ejv nq hv weµq K‡i †Kv¤úvwb g~jab msMÖn K‡i| †kqvi †K cÖavbZ `yB fv‡M fvM Kiv hvq| h_v t

1) BKzBwU †kqvi ev mvavib †kqvi /Equity or Ordinary Share/t †h †kqvi gvwjKMb AMÖwaKvi hy³ †kqvi gvwjK‡`i jvf¨sk cÖ`v‡bi c‡i Zv‡`i jf¨vsk cvq Z‡`i‡K mvavib †kqvi ejv nq|

2) AMªwaKvi †kqvi/Preference Share t †h †kqv‡i wbw`©ó nv‡i jf¨vsk cvIqvi Ges †Kv¤úvwb Ae‡jvcbKv‡j †kqvi g~j¨ †diZ cvevi AwaKvi _v‡K Zv‡K AMÖwaKvi †kqvi e‡j|mvavib †kqvi gvwjK‡K jf¨vsk cÖ`v‡bi c~‡e©B AMÖwaKvi †kqv‡ii gvwjK‡`i jf¨vsk cÖ`vb Ki‡Z nq|

Bmy¨Ki‡bi wbqgvewj t

K) Aby‡gvw`Z g~jab/Authorised Capital t †Kvb †Kv¤úvwb MwVZ nIqvi mgq †kqvi weµq K‡i m‡ev©”P KZ g~jab msMÖn Kiv n‡e Zv †Kv¤úvwbi cwi‡gj e‡Ü D‡jL K‡i †iwRw÷ª Kiv nq| GB m‡ev©”P g~jab‡K Aby‡gvw`Z g~jab e‡j|

L) Bmy¨K…Z g~jab/Issued Capital t Aby‡gvw`Z g~ja‡bi †h Ask RbM‡bi wbKU weµ‡qi D‡Ï‡k¨ weÁwßi gva¨‡g Dc¯’vcb Kiv nq Zv‡K cÖPvwiZ g~jab ev Bmy¨K…Z g~jab e‡j|

M) Zje ev ZjeK…Z g~jab/Called up Capital t wewjK…Z g~ja‡bi †h Ask Av`vq Kivi Rb¨ Av‡e`bKvixi wbKU AvnŸvb Kiv nq Zv‡K Zjex ev ZjeK„Z g~jab e‡j|wewjK…Z g~ja‡bi m¤ú~Y© Ask GK mv‡_ Zje bv K‡i wewfbœ wKw¯—‡Z Av`vq Kiv †h‡Z cv‡i|

N) Av`vqK„Z g~jab/Paid up Share Capital t ZjeK…Z g~ja‡bi †h Ask †kqvi gvwjK‡`i wbKU n‡Z bM` cvIqv hvq Zv‡K Av`vqK…Z †kqvi g~jab e‡j|

O) e‡Kqv Zje/Calls in Arrear t ZjeK…Z A‡_©i †q Ask †kqvi †nvìvi n‡Z cvIqv hvq bv Zv‡K e‡Kqv Zje e‡j|

P) AwMÖg Zje ev AwMÖg cªvß Zje/Calls in Advance t A-Zjex g~ja‡bi †h Ask †kqvi †nvìviMb †m”Qvq bM‡` AwMÖg cÖ`vb K‡i Zv‡K AwMÖg Zje e‡j|

Q) A-Zjex g~jab/Uncalled Capital t cÖwZkÖ“Z ev wewjK…Z g~ja‡bi †h Ask cÖ`vb Kivi Rb¨ †kqvi MÖnxZvMb‡K ejv nqwb ZvB A-Zjex g~jab| weµxZ g~jab n‡Z ZjeK…Z g~jab ev` w`‡j A-Zjex g~jaY cvIqv hvq|

R) msiw¶Z g~jab/Reserve Capital t †Kv¤úvwb hw` we‡kl wm×vš— Øviv Giƒc w¯’i K‡i †h, weµxZ g~ja‡bi A-Zje Ask ev Gi †Kvb Ask †Kv¤úvwbi we‡jvc mvab e¨ZxZ †kqvi †nvìvi‡`i wbKU Av`v‡qi AvnŸvb Kiv n‡e bv , Zv n‡j H A-Zjex g~jab ev Zvi Ask‡K msiw¶Z g~jab e‡j Ges †kqvi †nvìvi‡`i GB `vq‡K msiw¶Z `vq e‡j|

S) mgnv‡i wewj/Issue of Share at per t mgnv‡i †kqvi wewj ej‡Z †kqvi Gi AwfwnZ g~‡j¨ ev wjwLZ g~‡j¨ †kqvi weµ‡K eySvq

T) Awanvi ev wcÖwgqv‡g †kqvi Bmy¨Kib/Issue of Share at a premium t †kqv‡ii AwfwnZ g~j¨ A‡c¶v AwaK gy‡j¨ †kqvi weµq‡K †kqvi Awanvi e‡j|

U) Aenvi ev evUªvq †kqvi Bmy¨/ Issue of Shares at a Discount t †kqv‡i AwfwnZ g~j¨ A‡c¶v Kg g~‡j¨ †kqvi Bmy¨Kib‡K Aenvi e‡j|

V) AwZwi³ Puv`v/Over Subscription t Bmy¨K…Z †kqv‡ii †P‡q †ewk Av‡e`b cvIqv †M‡j †Kv¤úvwb AwZwi³ †kqvi eivÏ Ki‡Z cv‡i bv| GB AwZwi³ Av‡e`‡bi UvKv‡K AwZwi³ Puv`v ejv nq| GB UvKv †diZ ev cieZx© wKw¯—i mv‡_ mgš^q Kiv †h‡Z cv‡i|

V) Kg Puv`v/Under Subscription t †Kv¤úvwbi wewjK…Z msL¨vK †kqvi n‡Z Kg msL¨K †kqvi µ‡qi Rb¨

Av‡e`bcÎ cvIqv‡M‡j Zv‡K Kg Puv`v e‡j|

1. hLb †kqvi Av‡e`‡bi UvKv cIqv hvq

e¨vsK wnmve ..................................†Wt

†kqvi Av‡e`b wnt................................ †µt

‡h‡nZz cÖwZwU ......UvKv K‡i ...... wU †kqv‡ii UvKv cvIqv †Mj|

2. hLb †kqvi Av‡e`‡bi UvKv †kqvi g~jab wnmv‡e ¯’vš—i Kiv nq|

†kqvi Av‡e`b wnt............................†Wt

†kqvi g~jab wnt..................................†µt

‡hnZz ........ UvKv K‡i ........... †kqvi Av‡e`‡bi UvKv †kqvi g~jab wnmv‡e ¯’vbvš—i Kiv nj|

3. hLb AwZwi³ †kqv‡ii UvKv Av‡e`b Kvwi‡`i †diZ †`Iqv nj|

‡kqvi Av‡e`b wnt...................... †Wt

e¨vsK wnt...........................................†µt

4. 2 I 3 bs GK‡Î Kiv n‡j|

†kqvi Av‡e`b wnt..................... †Wt

e¨vsK wnt........................................†µt

†kqvi g~jab wnt..............................†µt

‡hnZz ........ UvKv K‡i .......wU †kqv‡ii g~j¨ ......... g~jab wnmv‡e Ges evwK †kqvi g~j¨ †diZ †`Iqv nj|

5. hLb AwZwi³ Av‡e`‡bi UvKv Ave›Ub wnmv‡e mgš^q Kiv nq|

‡kqvi Av‡e`b wnt................ †Wt

‡kqvi Ave›Ub wnt...........................†µt

‡hnZz cÖwZwU.....UvKv g~‡j¨ ...... wU †kqv‡ii g~j¨ Ave›Ub wnmv‡ei mv‡_ mgš^q Kiv nj|

6. 2,3 I 5 bs GK‡Î Kiv n‡j|

‡kqvi Av‡e`b wnt.............†Wt

‡kqvi g~jab wnt............................†µt

e¨vsK wnt......................................†µt

‡kqvi Ave›Ub wnt..........................†µt

‡kqvi g~jab wnt............................†µt

‡hnZz cÖwZwU ......UvKv K‡i ....wU †kqvi g~jab wnmv‡e .... UvKv K‡i.... wU †kqvi Ave›Ub G Ges evwK A_© †diZ †`Iqv nj|

7. hLb †kqvi Ave›Ub Rvwi Kiv nq |

†kqvi Ave›Ub wnt.......................†Wt

†kqvi g~jab wnt............................†µt

‡hnZz cÖwZwU .... UvKv K‡i .......wU †kqv‡ii Ave›Ub Rvwi Kiv nj|

8. hLb Awanvi mn Ave›Ub Rvwi Kiv nq|

†kqvi Ave›Ub wnt...............†Wt

†kqvi g~jab wnt.................†µt

†kqvi Awanvi wnt................†µt

‡hnZz cÖwZwU .... UvKv K‡i Awanvimn .... UvKv K‡i .... wU †kqv‡ii Ave›Ub Rvwi Kiv nj

9. hLb evUªvq ev Aenv‡i †kqvi Ave›Ub Rvwi Kiv nq|

†kqvi Ave›Ub wnt.................... †Wt

†kqvi Aenvi wnt......................†Wt

†kqvi g~jab wnt....................†µt

‡hnZz cÖwZwU .... UvKv Awanvimn .... UvKv K‡i ..... wU †kqv‡ii Ave›Ub Rvwi Kiv nj|

10. hLb †kqvi Ave›U‡bi UvKv cIqv hvq|

e¨vsK wnt.................†Wt(Ave›U‡bi mgš^q e¨ZxZ)

†kqvi Ave›Ub wn t..............†µt

‡hnZz cÖwZwU ...... UvKv K‡i ..... wU †kqv‡ii Ave›U‡bi UvKv cvIqv †Mj|

11. hLb †kqvi cÖ_g Zje Rvwi Kiv nj|

†kqvi 1g Zje wnt.............†Wt

†kqvi g~jab wnt....................†µt

‡hnZz cÖwZwU ........ UvKv K‡i .......wU †kqv‡ii cÖ_g Zje Rvwi Kiv nj|

12. hLb cÖ_g Zj‡ei UvKv cvIqv †Mj|

e¨vsK wnt................†Wt

‡kqvi 1g Zje wnt....................†µt

‡hnZz cÖwZwU .... UvKv K‡i..... wU †kqv‡ii 1g Zj‡ei UvKv cvIqv ‡Mj|

13. hLb 1g Zj‡ei UvKv e‡Kqv _v‡K |

e‡Kqv/Abv`vqx Zje wnt...............†Wt

‡kqvi 1g Zje wnt.................................†µt

‡hnZz cÖwZwU .......... UvKv K‡i .......wU †kqv‡ii 1g Zj‡ei UvKv e‡Kqv iBj|

14.hLb †kqvi 1g Zj‡ei mv‡_ †kqvi Pzovš— Zj‡ei UvKv AwMÖg cvIqv hvq|

e¨vsK wnt................. †Wt

‡kqvi AwMÖg Zje wnt................†µt

‡hnZz cÖwZwU ....UvKv K‡i ..... †kqv‡ii Pzovš— Zj‡ei UvKv †kqvicÖ_g Zj‡ei mv‡_ AwMÖg cvIqv †Mj|

15. 12 I 13 bs GK‡Î

e¨vsK wnt................†Wt

e‡Kqv Zje wnt.............†Wt

‡kqvi 1g Zje wnt..................†µt

‡hnZz e‡Kqv Zj‡ei UvKv e¨ZxZ I AwMÖg Zj‡ei UvKv cvIqv †Mj|

16.12,13 I14 GK‡Î

e¨vsK wnt...................†Wt

e‡Kqv Zje wnt...........†Wt

‡kqvi AwMÖg Zje wnt................†µt

‡kqvi 1g Zje wnt .................. ‡µt

17. hLb Awanvi mn 1g Zje Rvwi Kiv nj

†kqvi 1g Zje wnt.................. †Wt

†kqvi Awanvi wnt.........................†µt

†kqvi g~jab wnt.........................†µt

‡hnZz cÖwZwU.....UvKv Awanvimn .......UvKv K‡i.......... wU †kqv‡ii 1g Zje Rvwi nj|

18. hLb Aenv‡i Aenvi mn 1g Zje Rvwi Kiv nj|

‡kqvi 1g Zje wnt.................†Wt

‡kqvi Aenvi wnt....................†Wt

‡kqvi g~jab wnt............................†µt

‡hnZz evUªv mn cÖwZ †kqvi ... UvKv wnmv‡e ..... wU †kqv‡ii UvKv g~jab wnmv‡e ¯’vbš—i Kiv nj

19. hLb Pzovš— Zje Rvwi Kiv nq|

‡kqvi Pzovš— Zje wnt..............†Wt

‡kqvi g~jab wnt............................†µt

‡hnZz cÖwZwU ...... UvKv K‡i ..... wU †kqvi Rvwi Kiv nj

20. hLb †kqvi Pzovš— Zj‡ei UvKv cvIqv hvq|

e¨vsK wnt................†Wt

‡kqvi Pzovš— Zje wnt...............†µt

‡h‡nZz cÖwZwU.... UvKv K‡i ,,,, wU †kqv‡ii Pzovš— Zj‡ei UvKv cvIqv †Mj|

21. hLb 1g Zj‡ei AwMÖg mgš^q Kiv nq

e¨vsK wnt ............... ...†Wt

AwMÖg Zje wnt.............†Wt

‡kqvi Pzovš— Zje wnt..............†µt

†kqvi ev‡RqvßKib

22. hLb mgnv‡i Bmy¨K…Z †kqvi Abv`vqx nIqvq ev‡Rqvß ‡Nvlbv Kiv nq|

†kqvi g~jab wn........ †Wt (†gvU ZjeK…Z g~jab Øviv)

†kqvi ev‡RqvßKib wnt.............†µt (ev‡Rqvß †kqvi eve` †gvU cÖvß A_©Øviv)

e‡Kqv Zje wnt.......................†µt (Abv`vqx UvKv Øviv)

‡h‡nZz cÖwZwU ... UvKv g~‡j¨i .... †kqvi ev‡Rqvß Kiv nj|

‡hnZz 1g Zje I †kl Zj‡ei UvKv w`‡Z e¨v_© nIqvq ..... wU †kqvi ev‡Rqvß Kiv nj|

**** †bvU t

1) GLv‡b †h †Kvb Zje e‡Kqv _v‡K DnvB ev‡RßKib nq|

2) †kqvi ev‡RqvßKib wnt ev‡Rqvß †kqvi nB‡Z †gvU cÖvß A_© Øviv †jLv nq|

3) e‡Kqv Zje wnt †h cwigvb UvKv Abv`vqx _‡K Dnv Øviv †jLA nq|

23. hLb Awanv‡i Bmy¨K…Z †kqvi Abv`vqx nIqvq ev‡Rqvß †Nvlbv Kiv nq|

‡kqvi g~jab wnt..............†Wt (ZjeK…Z g~j¨ Øviv)

‡kqvi Awanvi wnt..............†Wt (Abv`vqx Awanv‡ii A_© Øviv)

†kqvi ev‡Rqvß Kib wnt.............†µt (cÖvß A_© Øviv)

e‡Kqv Zje wnt.......................†µt(e‡Kqv A_© Øviv)

24. hLb Aenvi ev evUªvq Bmy¨K…Z †kqvi Abv`vqx nIqvq ev‡Rqvß †Nvlbv Kiv nh|

‡kqvi g~jab wnt.............†Wt (ZjeK…Z g~j¨ Øviv)

†kqvi ev‡RqvßKib wnt....†µt (cÖvß A_© Øviv)

†kqvi Aenvi wnt............†µt (Aenvi Øviv)

e‡Kqv Zje wnt..............†µt (e‡Kqv/Abv`vqx A_© Øviv)

ev‡Rqvß †kqvi cybt Bmy¨Kib

25. hLb ev‡Rqvß †kqvi mgg~‡j¨ cybt Bmy¨Kiv nq

e¨vsK wnt.............†Wt

†kqvi g~jab wnt...............†µt

‡h‡nZz cÖwZwU †kqvi .... UvKv K‡i ..... wU ev‡RqvßK…Z †kqvi mgg~‡j¨ cybivq Bm~¨Kiv nj|

26. hLb ev‡Rqvß †kqvi Aenv‡i cybivq Bmy¨ Kiv nq|

e¨vsK wnt.......†Wt( †h cwigvb A‡_© cybivq Bmy¨ Kiv nq)

‡kqvi ev‡RqvßKib wnt.........†Wt(evUªvK…Z A_© Øviv)

†kqvi g~jab wnt................†µt(†kqv‡ii c~Y©g~j¨ Øviv)

‡h‡nZz cÖwZwU ... UvKv K‡i ... ev‡RqvßK…Z †kqvi c~b© cwi‡kvwaZ g~‡j¨ cybivq Bmy¨Kiv nj|

27. hLb ev‡Rqvß K…Z †kqv‡ii †µwWU DØ„Ë _v‡K ZLb H DØ„Ë g~jab mwÂwZ wnmv‡e ¯’vbvš—i Kiv nq|

‡kqvi ev‡RqvßKib wnt...........†Wt

g~jab mwÂwZ wnt...........................†µt

‡h‡nZz ev‡Rqvß Kib wnmv‡ei DØ„Ë g~jab mwÂwZ wnmv‡e ¯’vbvš—i Kiv nj|

28. †kqvi ev‡Rqvß Kib wnmv‡ei DØ„Ë A_© w`‡q †Kv¤úvwbi hw` †Kvb g~jab RvZxq †jvKmvb Zv‡K Z‡e Ae‡jvcb Kiv †h‡Z cv‡i hvi Rv‡e`v

‡kqvi ev‡Rqvß Kib wnt.............†Wt

‡kqvi Aenvi wnt............................‡µt

weeib	UvKv	weeib	UvKv
†kqvi Av‡e`b wnt ‡kqvi Ave›Ub wnt ‡kqvi 1g Zje wnt ‡kqvi AwMÖg Zje wnt ‡kqvi Pzovš— Zjewnt e¨v‡jÝ we/wW	* ***	‡kqvi Av‡e`b wnt e¨v‡jÝ wm/wW	***

‡Kv¤úvwbi bvg

e¨vsK wnmve

‡WweU ‡µwWU †Kv¤úvwbi bvg

DØ„Ë cÎ

.............mv‡ji 31‡k wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z

g~jab I `vq	UvKv	m¤úwË I w¯’wZ	UvKv
‡kqvi g~jabt Aby‡gvw`Z g~jabt cÖwZwU ....UvKv `‡i ...wU †kqvi Bmy¨K…Z g~jabt cÖwZwU .... UvKv `‡i wU †kqvi wewjK…Z g~jabt cÖwZwU ...UvKv wU †kqvi ZjeK…Z g~jabt cÖwZwU ...UvKv `‡i ...wU†kqvi Av`vqK…Z g~jabt Zje * (-)Abv`vwq Zjb ‡kqvi AwMÖg Zje ev‡Rqvß †kqvi g~jab mwÂwZ	* * * * * * * *	‡kqvi Aenvi e¨vsK Rgvi DØ„Ë	* *

FbcÎ Bmy¨ msµvš— Rv‡e`vi wbqgvejx

1. hLb FbcÎ Gi Av‡e`‡bi UvKv cvIqv hvq

e¨vsK wnt.............‡Wt

FbcÎ Av‡e`b wnt ..........‡µt

‡h‡nZz cÖwZwU .....UvKv K‡i ... wU Fbc‡Îi Av‡e`‡bi UvKv cvIqv‡Mj

2. Fbc‡Îi Av‡e`‡bi UvKv FbcÎ wnmv‡e ¯’vbvš—i Kivi wbqg

FbcÎ Av‡e`b wnt..........‡Wt

FbcÎ wnt..................†µt

‡h‡nZz cÖwZwU ... UvKv K‡i... wU Fbc‡Îi Av‡e`‡bi UvKv FbcÎ wnmv‡e ¯’vbvš—i Kiv nj

3. Fbc‡Îi e›U‡bi UvKv †`q Kivi Rb¨

FbcÎ e›Ub wnt..........†Wt

FbcÎ wnt....................†µt

‡h‡nZz cÖwZwU ... UvKv K‡i...wU Fbc‡Îi e›U‡bi UvKv †`q nj

4. hLb Fbc‡Îi e›U‡bi UvKv cvIqv hvq

e¨vsK wnt..............†Wt

FbcÎ wnt..........‡µt

‡h‡nZz cÖwZwU ... UvKv K‡i ... wU Fbc‡Îi e›U‡bi UvKv cvIqv †Mj

5. hLb Fbc‡Îi cÖ_g Zje †`q Kiv nj

FbcÎ 1g Zje wnt............†Wt

FbcÎ wnt...........................‡µt

‡h‡nZz cÖwZwU .... UvKv .... wU Fbc‡Îi 1g Zj‡ei 1g Zj‡ei UvKv †`q Kiv nj

6. hLb Fbc‡Îi 1g Zj‡ei UvKv cvIqv †Mj

e¨vsK wnt..................†Wt

FbcÎ 1g Zje wnt..............†µt

‡h‡nZz cÖwZwU ..... UvKv K‡i .... wU Fbc‡Îi 1g Zj‡ei UvKv cvIqv †Mj|

7. hLb Fbc‡Îi Pzovš— Zj‡ei UvKv †`q Kiv nq

Fbc‡Îi Pzovš— Zje wnt...........†Wt

FbcÎ wnt....................‡µt

‡h‡nZz cÖwZwU ... UvKv K‡i .... wU Fbc‡Îi Pyovš— Zj‡ei UvKv †`q Kiv nj

8. hLb Fbc‡Îi Pzovš— Zj‡ei UvKv cvIqv hvq

e¨vsK wnt.................†Wt

Fbc‡Îi Pzovš— Zje wnt...........‡µt

‡h‡nZz cÖwZwU ....UvKv K‡i ..... Fbc‡Îi Pzovš— Zj‡ei UvKv cvIqv †Mj

Fbc‡Îi my`

9. hLb Fbc‡Îi Dci my` cÖ‡`q nq

Fbc‡Îi my` wnt.............†Wt

Fbc‡Îi aviK wnt..................‡µt

‡h‡nZz Fbc‡Zªi Dci my` cÖ‡`q nj

10. hLb Fbc‡Îi my` cwi‡kva Kiv nq

Fbc‡Îi aviK wnt.............†Wt

e¨vsK wnt..................‡µt

‡h‡nZz Fbc‡Îi my` cwi‡kva Kiv nj|

‡Kv¤úvwbi bvg

e¨vsK wnmve

‡WweU †µwWU

weeib	UvKv	weeib	UvKv
Fbc‡Îi Av‡e`b wnt FbcÎ e›Ub wnt FbcÎ 1g Zje wnt FbcÎ Pzovš— Zje wnt e¨v‡jÝ we/wW	* * * * ** *	e¨v‡jÝ wm/wW	* . ****

†Kv¤úvwbi bvg

DØ„Ë cÎ

.......mv‡ji 31 †k wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z

`vq mg~n	UvKv	m¤úwËmg~n	UvKv
‡kqvi g~jabt FbcÎt cÖwZwU .... UvKv K‡i ...wU FbcÎ	* *	e¨vsK Rgvi DØ„Ë	* *

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English version Gi Rb¨ I †hvMv‡hvM Ki‡Z cv‡ib|

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Friday, August 31, 2012

Issue of Share and Debenture

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