The amount received by the company which is converted into shares at a specified date on a specified rate. The instrument issued against the amount so received is called........

Share warrants

Money Received against share warrants
It is the amount received by the company which is converted into shares at a specified date on a specified rate. The instrument issued against the amount so received as share warrants. Money received against share warrants’ is to be disclosed as a separate line item under ‘shareholder’s fund’.