Scribd
Upload
32 views12 pages

Capital of A Company

The document discusses various topics related to company capital structure including: - Classes of capital such as authorized, issued, subscribed, paid up, and reserve capital. - Types of shares like ordinary shares, preference shares, and deferred shares. Preference shares are further divided into cumulative and non-cumulative classes. - Debentures which are debt instruments issued by a company to investors who become creditors. - Underwriting of shares which involves brokers or institutions agreeing to purchase unsold portions of new share offerings. - Ploughing back of profits which is when companies retain a portion of profits to reinvest in the business. - Dividends which are profit distributions made to shareholders

Uploaded by

Saloo
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPT, PDF, TXT or read online on Scribd
32 views12 pages

Capital of A Company

The document discusses various topics related to company capital structure including: - Classes of capital such as authorized, issued, subscribed, paid up, and reserve capital. - Types of shares like ordinary shares, preference shares, and deferred shares. Preference shares are further divided into cumulative and non-cumulative classes. - Debentures which are debt instruments issued by a company to investors who become creditors. - Underwriting of shares which involves brokers or institutions agreeing to purchase unsold portions of new share offerings. - Ploughing back of profits which is when companies retain a portion of profits to reinvest in the business. - Dividends which are profit distributions made to shareholders

Uploaded by

Saloo
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPT, PDF, TXT or read online on Scribd
You are on page 1/ 12

Capital of a company

12/07/21
Classes of Capital

• Authorized or Registered Capital


• Issued & unissued Capital
• Subscribed capital
• Paid up capital
• Reserve capital
• Called up capital

12/07/21
SHARES./////

12/07/21
TYPES OF SHARES
• Ordinary or equity shares
• Merits of ordinary shares
• Venture capital
• No burden on company’s resources
• Provision of long term finance
• Payment of profit
• Preference shares
• Classes of preference shares
• Cumulative preference share
• Non cumulative preference share
• Deferred shares
12/07/21
DEBENTURE

The term debenture is derived from the Latin word


‘debere’ which mean to owe a debt.

“debenture is a security issued or allotted to the


investor under the seal of the company who
become creditors of the company.”

12/07/21
UNDERWRITTING OF SHARES
• It is a contract made by the promoters with
persons like brokers, or institutions like
hanks, insurance companies, syndicates or
security dealers who are willing to take the
whole or portion of such of the offered shares
as may not be subscribed by the general
public.

12/07/21
PLOUGHING BACK OF PROFITS

• If the company retains a portion of profit to


serve as a source of finance of the company , it
is called ploughing back of profit.

12/07/21
DIVIDENDS

• Dividends are profits of the company distributed


amongst members in proportion to their shares.

12/07/21
COMPANY MEETINGS////..

12/07/21
TYPES OF MEETINGS

1. STATUTORY MEETING
• By whom and when it is held
• How the meeting is conveyed
• Business of the meeting
• Privileges to the members
• Default in holding statutory meeting.

12/07/21
2. ANNUAL GENERAL MEETING
• Notice of the meeting
• Place of meeting
• Business to be conducted
• Annual audit of accounts
• Declaration of the dividends
• The election of directors
• Appointment of directors
• Penalty

3. EXTRA ORDINARY GENERAL MEETING

12/07/21
TAK H N S

12/07/21

You might also like