Slide 1

WELCOME

Capital Raising & Deposits Companies ACT, 2013

Presentation byCS. Prashant JainR&A Associates

6th June, 201411Kinds of Share Capital (sec. 43)

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Voting Rights & Variation Of Rights (sec. 47)

3Equity with differential rights (sec. 43)4Continued5Kinds of Issues of share capital (sec. 62, 42, 63, 54, 23 etc.)6Rights Issues sec. 62(1)(a)7Rights Issues -Procedure8Section 42. Part II Private Placement

910Max allotment to 200 number of Investors (excl. QIBs & ESOP) in one FY Cash Payment prohibited Allotment to be made within 60 days, else refund @ 12% interest p.a. Share application money to be kept in Separate Account key points11Preferential Offer sec. 6212

Employee Stock Option Scheme sec. 62

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Employee Stock Option Scheme

14Bonus Issue sec. 6315Sweat Equity Shares sec. 5416Comparative analysis Companies Act, 1956Companies Act, 2013ParticularsPrivatePublicRights IssueNo provisions were prescribed.Sec. 81Preferential AllotmentNo provisions were prescribed.Sec. 81(1A)ESOPsNo provisions were prescribed.No provisions were prescribed.

Sweat EquitySec. 79ASec. 79ABonus IssueNo provisions were prescribed.No provisions were prescribed.ParticularsPrivatePublicRights IssueSec. 62(1)(a)Sec. 62(1)(a)

Preferential AllotmentSec. 62(1)(c)

Sec. 62(1)(c)ESOPsSec. 62(1)(b)Sec. 62(1)(b)Sweat EquitySec. 54Sec. 54Bonus IssueSec.63Sec.6317Issue of Preference Shares sec. 55 18Redemption of Preference Share19

20Issue of Debentures sec. 71 read with sec. 42 & 62 Deposits secs 73-76 read with (Acceptance of Deposits Rules by Companies) 21What is not a Deposit22From whom to accept23Tenure of Deposit24Threshold limits25About existing Deposits26Insurance27Every new beginning comes from some other beginnings end

28Thank You

Every new beginning comes from some other beginnings end