Preference shares are those shares which has priority over the equity shares in payment of dividend. These shares not only have a preferential right to receive dividends but also repayment of capital on winding up.
Corporate Social Responsibility means the activities undertaken by a Company in pursuance of its statutory obligation laid down in section 135 of the Companies Act.
The contribution of NBFCs towards supporting real economic activity and their role as a supplemental channel of credit intermediation alongside banks is well re...
In terms of Section 45-IA of the RBI Act, 1934, no NBFC can commence or carry-on business of a non-banking financial institution without a) obtaining a certificate of registration from the Bank.
NBFC is a company registered under the Companies Act, 1956/2013 engaged in the business of loans and advances, acquisition of shares/stocks/bonds/debentures/securities issued by Government
The Companies (Cost Records and Audit) Rules, 2014 are applicable to every registered company which is engaged in the production of goods or providing services listed in Table-A or Table-B of Rule 3.
The Companies Act, 2013 first time came up with the new provision of converting the loan into equity pursuant to Section 62 (3) of the Companies Act, 2013.
Debenture is a written instrument acknowledging a debt to the company. It contains a contract for repayment of principal after specified period or at option of company together with interest.
Internal audit is a continuous and systematic way of risk management, and proper governance in order to bring out more transparency and accountability in the company's activities.
SEBI through its circular dated 3rd May, 2023 has made Legal Entity Identifier (LEI) code mandatory for issuer who have listed and/ or propose to list non-convertible securities, securitised debt instruments and security receipts.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English