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As 20 EPS

09 March 2018

while calculating the bonus share. convertible preference shares and conv debenture and also options shares not considered why? only original equity shares are considered.

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Divakar (Student CA Final ) (11857 Points)
Replied 09 March 2018

As per sebi guidelines it is considered... All convertible securities... Plz refer advance problem and also rtp quest...

satish (teaching) (2046 Points)
Replied 09 March 2018

as per SEBI regulations 93

NO COMPANY SHALL ISSUE ANY SHARES BY WAY OF BONUS UNLESS SIMILLAR BENEFITS IS EXTENDED TO THE HOLDERS OF SUCH FULLY CONERTIBLE DEBENTURES AND PARTLY CONVERTIBLE DEBENTURESTHROUGH RESERVATION OF SHARES IN PROPORTION TO SUCH CONVERTUBLE PART OF FCD AND PCD's.

the shares so reserved may be issued at the time of of conversion of such debentures on the same terms on which the bonus issue were made.

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