Revised schedule vi
This query is : Resolved
27 November 2012
whether it is mandatory in revised schedule vi to mention the no. of shares issued, premium etc. under share application money pending allotment
27 November 2012
Clause 8.2.3. of guidance note on revised VI-
Various disclosure requirements pertaining to Share Application Money are as follows:
• terms and conditions;
• number of shares proposed to be issued;
• the amount of premium, if any;
• the period before which shares are to be allotted;
• whether the company has sufficient authorized share capital to cover
the share capital amount on allotment of shares out of share
application money;
• Interest accrued on amount due for refund;
• The period for which the share application money has been pending beyond the period for allotment as mentioned in the share application form along with the reasons for such share application money being pending.
The above disclosures should be made in respect of amounts classified under both Equity as well as Current Liabilities, wherever applicable
Various disclosure requirements pertaining to Share Application Money are as follows:
• terms and conditions;
• number of shares proposed to be issued;
• the amount of premium, if any;
• the period before which shares are to be allotted;
• whether the company has sufficient authorized share capital to cover
the share capital amount on allotment of shares out of share
application money;
• Interest accrued on amount due for refund;
• The period for which the share application money has been pending beyond the period for allotment as mentioned in the share application form along with the reasons for such share application money being pending.
The above disclosures should be made in respect of amounts classified under both Equity as well as Current Liabilities, wherever applicable
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