LEARNING OBJECTIVES fier studying this chapter, the students will be able to understand : > Definition and characteristics of a company > Kinds of companies ce > Nature and types of shares and kinds of share capital » Meaning of prospectus, red-herring prospectus and shelf prospectus | > Books of account and financial statement » Provisions as regards allotment of shares and issue of shares to the public > Format of the Balance Sheet as per Schedule Il of the Companies Act, 2013 _> Distinction between equity shares and preference shares, etc, ¢ word ‘company’ ordinarily means a group of persons associated for some common Purpose such as business, sports, research, charity, etc. A partnership firm may style itself ‘company’,c.g., ‘Banwari Lal Murari Lal& Company’. But this company is not a company nider the Companies Act, 2013. The words “& Company” in case of a partnership firm imply indicate that there are other persons in their association apart from Banwari Lal ind Murari Lal. In this book the word ‘company’ has been mainly used in the sense of company incorporated or registered under the Companies Act. A company usually the bord Limited’ as part of its name, eg, Tata Motors Limited, Infosys Limited, Reliance ndustries Limited, GAIL Limited, Hindustan Unilever Limited, Tata Steel Limited, Bharati lriel Limited, DLF Limited ete. Limited Liability Partnership must also be registered der the Limited Liability Partnership Act, 1908. compan ate: Body corporate is an entity incorporated or registered eae pa ific Act of Parliament or State Legislature. A body “er the companies or any other speci ee has perpetual cesaie ‘a common seal and a legal entity distinct from its TS, : wey @ scanned with OKEN Scanner12 INTRODUCTION MEANING OF CORPORATE ACCOUNTING Corporate Accounting i ch of accounting which de: ies, preparation and presentation of theit finan pretation of financial statements and accounting for and reconstruction. ‘als With the ; ad cial statements, analyse for Specific events j ike amal DEFINITION OF COMPANY According to Section 2(20) of the Companies Act, 201 incorporated under tis Actor under any other previous company laws ayo definition doesnot reveal the characterises of company, In simple wong eee isan association of persons who contribute money to a common cones called sha capital, to carry on its activities. It is also called a joint stock company, According to Lord Justice Lindley, “By a company is micant an association of many 9, sons who contribute money or money's worth toa common stock and employ trade or business, and who share the profit and loss arising therefrom, The common stock so contributed is denoted in money and isthe capital of the company. The persons who contribute itor to whom it belongs, are members, The proportion of capital towheh cach member is entitled is his share. Shares are always transferable although the right 10 transfer them is often more or less restricted.” This definition gives a clear description of a. company, . " 4 Chief Justice Marshal of U.S.A. emphasized the corporate personality ‘ofa company whea she defined company ‘as a person, artificial, invisible, intangible and existing only in the eyes of law. Being a mere creation of law, it possesses prope . er of its creation confers upon it either expressly or as incidental to its very existence. ney has given more comprehensive definition of a company giving its main char ® According to him, “A company is an incorporated association, which ist | Bey created by law, having a separate entity, with a perpetual succession at m seal.” en 3, “company means com my ee itin some fing are the features or characteristics of a company : Sorporated Association : A company, under the Companies Act, comesintoes ence when a group of persons get themselves registered asa company.Acon into existence from the date mentioned in the Certificate of Inco se tered company must beincorporated or registered under the! tration creates a joint stock company. A company is a ‘body ¢ a leading case on this point, @ scanned with OKEN ScannerINTRODUCTION : 1.3 etual Succession: A company hac 0 Pein the lives of its members, Menger Session tis capable of serv re from time to time, but that a ership of the ipable of serving ae oes ho 8 olvency of individual members vie of the company, “Membey -”. (Gower-Modern Com, company may keep chang- 8 does nae COMPANY'S continuity, The death FS may cone any Way, affect the corporate bility : Th pany Law) 80 but the company can go ited Liability : The company, bei Limited ee able any, being a separate le gssets and is lable tomy its liabilities Meni yeealpex 800, 6 the owner of the ascets nor liable for its debts.In case offimited liability one ens jability is limited to the extent of the nominal value of shane ruc se CARATS amount guar ‘anteed by them, shares held by them or the ins of existene! on for ever affect comp: @ 0 Common Seal : ae is not a natur: *) Son and exists only in the contemplation of F rectors. The company is bound bE only eae ee eae a Common seal acts as a substitute forsignature of the company. © Transferability of Shares : Section 44 of the Companies Act, 2013 provides: “The share or debentures or other interest of any member in a company shall be mov- able property, transferable in the manner provided by the articles of the com- pany.” Shares of a public company are freely transferable. Transferability of the shares provides liquidity to the investors. It also provides stability to the company. However, certain restrictions are imposed on transferability of shares in case of private companies. KINDS OF COMPAI Companies may be classified from different points of view as follows : al person. A company is an artificial per- Kinds of Companies according to the Mode of Incorporation ae i the Com- Acompany may be incorporated under the special Act of legislature or under bas Act The companies which are incorporated under the special Act of Central or Sat legislature are called ‘statutory’ companies such as Reserve EEA ee der lnsurance Corporation, Unit Trust of India etc, The companies which averse\00% OT ‘he Companies Act, 2013 or was registered under any earlier cana ee * Registered’ companies. It may be noted that companies WTA NS a chartered “a special charter granted by the King or Queen of ea a 600, Such companies ‘imPanies. These include East India Company incorporated" °°” olonger in existence in India. ad ta.ahe Kin of Number mbers ts of Registered Companies on the basis be (1) private company, Onthe bas, istered company may (pr ory publ of number of members a regis ‘company: jes Act, 2013, aprivate . ? the Companies Act, 20 Eile Company : According toSection (09 ong conditions: "pany means a company which satis — @ scanned with OKEN Scanner14 INTRODUCTION inimum paid up capital : The company must have a minimum (a) cee He may be prescribed. The requirement as to minimum paif capital has been dispensed with by the Companies (Amendment) Act at as the rules do not prescribe any minimum paid up capital, y Restriction on transferability of shares : There must be so on the right of its members to transfer their shares in the c (b) Me restrict ‘ompany, (©) Restriction on number of members : The number of members of company, except in case of One Person Company, must be limited tg except the persons who are in the employment of the company and who were in the employment of the company and were members of company while in that employment and continued to be member after thy employment ceased, Joint holders of shares are treated as single membe for this purpose. oy (@) Prohibition on any invitation to the public to subscribe for any secun| ties : The company must prohibit any invitation to the public to Subscribe) OF for any shares in ox debenturesor any other securities of the company.The) si company should also prohibit any invitation or acceptance of deposits fron) 2! persons other than its members, directors or their relatives, A A private company limited by shares must have articles containing aforesaid) 7 restrictions, limitations and prohibitions. * re The minimum number of members required to form a private company is two.A. Private company must add the word, “Private” or any abbreviation thereof inis| name, blic Company. According to S. 2(71) of the Companies Act, 2013, 8 Public Company” means a company which— — slo ad Y Z is not a private company; and 3 pe ot anit has a minimum paid-up capital ‘Prescribe any minimum: paid up c: @ scanned with OKEN ScannerINTRODUCTION 18 s termed as “a Company limif 1 ecristern 7 ed by sha thet have @ share capital. Most of the companies at rechtarperene Companies limited by GUAFAnEG TA Girma, runs Are OF this type ‘ having the liability of its members 2 ~d by the memorandum to jimited DY | » mented 4n amount ag undertake by th menor seat to contribute to jpiepe PEARL nthe case oat % ite by guarantee, the artic guarantee” [S, 2(2/))} xj members with which the company isto he reptene i sal state the number m isteres d companies : A compan . Unlimites *\ company not having any limit = 3 ened ‘ on the liability c - persis termed "sh UnIERILEL eG PAEOAT SOWIE Le cornpatleg gro rare toad days: cj seine AND SUBS SEE nding to S. 2(46) of the Companies Act, 2013, scoot eother companies, means a company of m0 empanies” For the purposes ofthis ela pny body corporate. " s According to S. 280 et the Comptes Act, 2013 “subsidiary company” or “subsidiary”, jation to any other company (that is to say holding company), means a company i aon to which the holding company— ea vo () controls the composition of the Board of Directors; or (i) exercises or controls more than nan f the total voting power either ofits own or together with one or more of its companies. However, such class or classes of holding companies as may be prescribed shall not have layers of subsidiaries beyond such numl ras may be prescribed. bares £ ¢ Subsection (87) of S. 2 further provides as Follows : (9 Acompany shall be deemed to be a subsidiary company of the holding company evenif the control referred to in (and (if) aboveis of another subsidiary company of the holding company. ; ) it ’sBoard of Directors shall be deemed tobe controlled Monee reel cappany by excrete powe excl by itat its discretion can appoint or remove all or a majority of the directors. 6 3 expression “company” includes any body corporate for the purposes of : ay 1 > - ee (4 “Layer” in relation to a holding company means its subsidiary or soi a Subsidiary : A company is knowns fellow subsidiary of another company sidiaries of the same holding company: cS te Company “ing to section 2(6) of the Companies Act, 2013, 2g om pe ean “holding company in relation to one which such other companies are sub- use, the expression “company” includes an associate company, in relation @ scanned with OKEN Scanner1.6 INTRODUCTION to another company, means a company in which that other. company has a signi influence but which is not a subsidiary company of the company having such iniigy ind includes a joint-venture company. Significant influence here means control! least 20% of the total voting power or control of or participation in business decid under an agreement. ion Foreign Company ‘A company registered under the provisions of the Companies Act, 2013 or under provisions of earlier Companies Acts is an Indian Company. According to S. 2(42) OF the Companies Act, 2013, foreign company means any company or body corporate incor, rated outside India which,— (@ has a place of business in India whether by itself or through an agent, physical or through electronic mode; and (B) conducts any business activity in India in any other manner. Government Company According to S. 2(45) of the Companies Act, 2013, Government company means ‘any company in which not-less than fifty-one per cent of the paid up share capital is held by the Central Government, or by any State Governmént ot Governments, or partly by the Central Government and partly by one or more State Governments and includes company which is a subsidiary of a Government company.” Listed Company and Unlisted Company Listed company means a company whose shares are accepted for trading on the rec ognised stock exchange(s) such as National Stock Exchange or Bombay Stock Exchange Unlisted company is a company which is not a listed company. | Small Company ‘ According to S. 2(85) of the Companies Act, 2013, “Small Company” means a company, other than a public company — (d. paid up capital of which does not exceed 4 crore rupees or such higher as may be prescribed which shall not be more than 10 crore rupees; and (i turnover of which as per profit and loss account for the immediately precedine financial year does not exceed 40 crore rupees or such higher amount as may prescribed which shall not be more than 100 crore rupees. amount However, the following companies are not treated as “small company” : (@ a holding company or a subsidiary company; (B acompany registered under section 8; or (¢) acompany or a body corporate governed by any Special Act. @ scanned with OKEN ScannerWNTRODUCT ON, person Company ne 0} person COMPANY” MEANs @ company wh cove PeFCname must end with the word ype yt 207 No isa citizen and natural pe on, \ ie ind wen naTuRE AND TYPES OF A eo! ning of Share and Stock A 48 only one Person as a member Sording to the rules, only a natural Drm bership of One Person Company. A pe he Person TSON, can on We such company. If the mem fe for << not automatically become Or - Private ¢ company falls below two, Company howe. ngs Capital of a company Share ied ‘Share’, Accor re capital of ee into units of small denomination and each such acorn on 2(84) of the Companies Act,2013, Share means ni company and includes stock.” In the case of A 5 share Tax v. Standard Vacuum Oil Company (19% Iocan fined a chareasfollouiea 'y (1966) 1 Comp. LJ. 187 (SC), the Supreme “By e in a company is meant not any sum of money but an interest measured py asum of money and made up of diverse rights conferred on its holders by the articles of the company which constitute a contract between him and the company.” according to Lindley on Companies, “A share in a company signifies a definite portion syne capital of the company.” But shareholders are not part owners of the company as acompany is different from the totality of shareholders. Share is a movable property. It istransferable in the manner provided by the articles of the company. It is incorporated nature and it consists merely of bundle of rights and obligations. Everyone of these rights and obligations is created by a statute which also define their extent and scope. The persons who hold the shares in their name are called shareholders. siock: Stock in a company means, “a bundle of fully paid up shares put together for con venience so that it may be divided into any amount and transferred into any fractions ‘and “divisions without regard to the original face value of the shares." Thus, stock must be fully paid up and it can be broken up into any division. Difference between Share and Stock The following are the points of difference between Paid-up amount: Shares may be fully paid up or fully paid up. 5 s nominal value. 2. Nominal value: Shares have nominal value but stock does pines eRe . Fractions: Shares cannot be issued in fractions, whereas actions. f issued a t when they areiss Distinctive numbers: Shares beardistinetiVe ra eve number. indemat form, whereas stock does not have AMY nation but stock Denomination: Shares of a company are US a May be issued in unequal amounts. share and stock : partly paid up, but stock salways @ scanned with OKEN Scanner1.8 INTRODUCTION 6. Original issue : Initially a company can issue shares only and not stock. In fy a public limited company can convert fully paid up shares into stock later a, 7. Company: Shares can be issued by public or private companies, But stocl issued by a public company only. can by Types of Shares Before passing of the Companies Act, 1956, the shares used to be of three types, Th were (a) ordinary shares, (b) preference shares and (c) deferred shares. The Companie Act, 1956 initially allowed the companies to issue (a) equity shares and (b) prefi shares. After Companies (Amendment) Act, 2000, Section 85 of the Companies Act, 195% allowed a public company and a private company limited by shares to issue shares wi disproportionate rights also, According to Section 43 of the Companies Act, 2013 a com, pany may issue following types of shares : (@ Equity shares ( with voting rights; or (i with differential rights as to dividend, voting or otherwise in accordance with such rules and subject to such conditions as may be prescribed; (®) preference shares. ey Thus, the shares of a company are of two types: (i) Equity Shares and (ii) Preference Shares. The equity shares can further be divided into (a) Equity Shares with voting rights, and (6) Equity Shares with differential rights as regards dividend and voting These are discussed below : rt cine Preference Shares . ‘ Preference shares are those shares which carry the following two rights: a) Payment of fixed amount of dividend or dividend at a fixed rate before any divi- snd is paid on the equity shares. This right is not to dividend but to preferential ent if and when dividend is distributed. $09 n of capital on the winding up of the company before that of equity shares. f preference shares are called preference shareholders, __. es may be of the following types : : |Non-Cumulative Preference Shares: When dividend onpreferenceshares ny year on account of no profit in that year, or otherwise, and arreals nd are accumulated and paid out of the profits of subsequent years, the fares are called cumulative preference shares, The holders of equity shares dividend until the arrears of dividend are paid to cumulative preferene® Inless otherwise stated in the articles, the preference shares are assumed Where the articles provide that dividends on preference shares uch preference shares are called non-cumulative preference shares. | Non-participating Preference Shares: Preference shares are called shares if they carry either or both of the following rights: One AEE 4 ee @ scanned with OKEN Scanner: NTRoDUEHG where the articles or memoray . (0) ce shares a right to participa after the payment of fixed in shares. where the articles or me (O Spares aright to claim to aerandum gnits winding up, after repayi 19 Im of th, te © Compa unt teen ea Confer on holders of pref Of dividend on tution of the surplus profits, °n preference shares an fasts and on equity ( the ¢ ain extey company extent out of inate, confer on the preference in B Preferen plus assets of the company ers of preference shares ce share capi » holders OF Pt ares are as © capital and e te wathe articles. In Re, Tale of gr" be non-par equity share capital. st ane icipating unless otherwise was held that a ight to participate in Supt ee Sup; Profits ¢ ference shareholders does not entitl ing up of the company, le them toa claim nly Co. (1949) 2 All ER 1060, it ‘onterred on the holders of the ref : i in the surplus assets in the event ofwindi le and Irredeemable Pr Redeem? . ‘eference Shares; Fe company after a fixed period or after fae Shares which can be redeemed by im pany are called redeemable preference shares Ines time athe will ofthe spe which cannot be redeemed during the life ime Jrredeemable preference share are Companies Act, 2013, no company can issue ire ao the company. As per S. 55 of the no company can issue preference shares which cn Preference shares. Further, years. However, a company may issue preference shares aay ane pene eae ea t ‘i riod exceeding 20 years to akemer ure, nae Insuch a case the tenure should not exceed 30 years Convertible “4 ; 00 oe le Preference Shares: The preference shares which can be eae as bi y hee are called convertible preference shares and the pre- ference shares which cannot be conv: into equity shares are called non-convertible preference shares. riya ened Equity or Ordinary Shares : Equity or ordinary shares are those shares which are not preference shares. Dividend is paid to equity shareholders after payment of dividend to preference shareholders. Simi lary in the event of winding up they rank after preference shares. The rate of dividend isnot fixed on equity shares. Holders of equity shares are called equity shareholders, An equity shareholder is entitled to vote on all matters affecting the company. Equity Shares with Differential Rights z as allowed a company to issue Asstated earlier the Companies (Amendment) Act, 2000 has At dance cquity shares with differential rights as to dividend, voting or oF With such rules and subject to such conditions as a be prescribed. A company as Per is shares if certain Companies Share Capital and Debentures) Rules 2014.28 ane | conditions are satisfied. The conditions are 4° follows : ‘: shares. (@) The articles must contain a provision For SSO" ie sates paid up equity share CO These wares shan wovenReed@omenDaeie capital. (9 Approvalofthesharcholders through ordre shares. In case of listed company 4PP!™ Postal ballot. ecessary toissuesuch through -esolutionis 1 a is necessary thr shareholders il. @ scanned with OKEN Scanner110 INTRODUCTION (@ The company must have distributable profits as per the Companies Act for Fee ontpears preceding the year in which itis decided to issue such shares "ee (©) The company has not defaulted in filing annual accounts and annual ret the three years preceding the issue of such shares, not defaulted in repayment of deposits or redeem its debengy res on the due date. ‘Utes ‘ams Fog) )) The company or preference s! ) ‘The company has hot defaulted in payment of interest on deposits or debenturg, or pay dividend on preference shares or declared dividend on shares, (& The company has not defaulted in payment of any term loan from any puble financial institution or scheduled bank or interest on the loan. not defaulted in payment of dues to employees or crediting any Education and Protection Fund to the Central Gov. (2 The company hi amount in Inves ( The company has not been convicted of an offence under the SEBI Act, Securities Contracts (Regulation) Act or FEMA Act, (® The notice of the meeting at which resolutions proposed to be passed is accompa. nied by an explanatory statement containing, inter alia, the percentage of voting right which the equity share capital with differential voting right shall carry to the: total voting rights of the aggregate equity share capital. Tata Motors Limited has issued Equity Shares with Differential Voting Rights. The Companies Act, 2013 does not define share capital. In case of a com bby shares, words “capital” and “share capital” are eae per Cal Gi r p se : a a Gaein fers 20. the emount iced i owners, ¢.g, paid up share capital in a corporate enterprise. The: ce Note defines ‘Share Capital’ as the aggregate amount choy paid or the shares and/or stocks of a corporate enterprise,” Share capital may capital and (ii) preference share capital, Equi and preference shares constitute pref s Capital ; eae ns the Companies Act, 2013, new issue of share capital capital— ath voting rights; or differential rights as to dividend, voti ise i ‘ : lend, voting or otherwise in acco! h such rules and subject to such conditions as may be prescribed: share capital. , 43 ofthe Companies Act,2013, “prefe ital , 2013, “preference share capital” means alofthecompany which fulfilsboth thefollowingrequirement @ scanned with OKEN ScannerINTRODUCTION spat as respects dividends, it ear 111 ra es or fixed amount or an amount ales ve lated ill carry a Ata fixed pa oF will can repaid thean @ rete) Preferential right to be paid a te; and as respects capital, it cary aprefer ca

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