Share Capital Disclosures relating to share capital are to be given in notes to accounts. The following additions/modifications are significant:
a) For each class of shares, recognition of the number of shares outstanding at the beginning and at the end of the reporting period is required.
b) The rights, preferences and restrictions attached to each class of shares including restrictions on the distribution of dividends and repayment of capital.
c) For each class of share capital:
i) The number and amount of share authorised.
ii) The number of shares issued, subscibed, fully paid and subscribed but not fully paid.
iii) Par value per share.
iv) Reconciliation of the number of shares outstanding at the beginning and end of the accounting period.
v) Rights, preferences and restrictions attaching each class of shares including restrictions on the distribution of dividends and repayment of capital.
vi) Aggregate number of shares with respect to each class in the company held by its holding company, its ultimate holding company including shares held by or by subsidiaries or associates of the holding company or the ultimate holding company.
vii) Shares reserved for issue under options and contracts/ commitments for the sale of shares/disinvestment, including terms and amount.
viii) For a period of 5 years immediately proceeding the date at which balance sheet in prepared for: (a) Shares reserved under contracts/commitments. (b) Number and class of shares bought back. (c) Number and class of shares allotted for consideration other than cash and bonus shares.
ix) Terms of any securities convertible into equity/preference shares issued along with earliest date of conversion in descending order, starting from the farthest such date.
x) Calls unpaid (aggregate).
xi) Forfeited shares (amout originally paid up). |
