As per Companies Act-2013, Disclosure related to share capital is compulsory for a period of 5 years immediately preceding the date of Balance sheet:
A. Number and class of shares bought back
B. Shares reserved under contracts/commitments
C. Forfeited shares
D. Number and class of shares allotted for consideration other than cash and bonus shares
E. Calls unpaid (Aggregate)
Answer & explanation
Correct answer: option 3
The correct answer is Option 3- A, B and D only.
Over the period of the last 5 years prior to the preparation date of the balance sheet, the following information needs to be disclosed:
(i) Shares reserved under contracts/commitments.
(ii) The number and class of shares bought back.
(iii) The number and class of shares allotted for consideration other than cash and bonus shares.