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Subsidiary co.

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(Querist)
02 April 2015 according to new companies act 2013 holsing co must hold more than half of TOTAL SHARE CAPITAL . so does it contain only eq sh cap or both eq and pref ah cap. i am confused because in many books of ipcc level only es.cap is considerd.
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
02 April 2015 The definition of a subsidiary under the 2013 is based on ownership of the total share
capital which includes preference share capital.
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