Issue of CCDs
This query is : Resolved
29 June 2010
For pvt ltd company, which issues Fully and Compulsorily convertible Debetures,(convertible in to fully paid equity shares)whether these debetures are grouped under equity capital or a secured loans in Balance sheet?
Aditya Maheshwari
(Expert)
29 June 2010
They will be grouped under secured loans only till the time of their conversion.
However the debentures will be used to calculate diluted EPS of the company for the purpose of AS - 20.
However the debentures will be used to calculate diluted EPS of the company for the purpose of AS - 20.
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