18-07-2013, 03:49 PM
EQUITY SHARE CAPITAL PREFERENCE SHARE CAPITAL RETAINED EARNING
EQUITY SHARE.pptx (Size: 382.1 KB / Downloads: 16)
SHARES
A SHARE HAS BEEN DEFINED BY THE INDIAN COMPANIES
ACT, 1956
SHARE MEANS SHARE IN THE SHARE CAPITAL OF THE
COMPANY & INCLUDES STOCK EXCEPT WHERE A
DISTINCTION BETWEEN STOCK & SHARE IS EXPRESSED
OR IMPLIED.
THE LIABILITY OF THE SHAREHOLDER IS LIMITED TO THE
EXTENT OF THE FACE VALUE OF THE SHARES.
EQUITY SHARES
RISK BEARING CAPITAL
NO FIXED RATE OF DIVIDEND
RIGHT TO VOTE
OWNERS OF THE COMPANY
TYPES OF PERFERENCE SHARES
PARTICIPATING AND NON PARTICIPATING SHARES
REDEEMABLE AND IRREDEEMABLE SHARES
CUMULATIVE AND NON CUMULATIVE SHARES
CONVERTIBLE AND NON CONVERTIBLE SHARES
RETAINED EARNINGS
INSTEAD OF DISRTIBUTING THE ENTIRE PROFITS TO THE
SHAREHOLERS, COMPANY RETAINS SOME PROFITS FOR
THE PURPOSE OF-
ACCUMULATIONS OF EARNINGS
INVESTMENT IN FIXED ASSETS
TO MEET WORKING CAPITAL NEEDS