DIFFERENCE BETWEEN SHARES AND DEBENTURES. CONTENTS  MEANING AND DEFINITION OF SHARES.  TYPES OF SHARES.  KINDS OF PREFERENCE SHARES.  NOMINATION OF.

Slides:



Advertisements
Similar presentations
EVALUATION OF FINANCIAL PERFORMANCE Finance revolves around MONEY Functions of MONEY: MONEY is what MONEY DOES MONEY is a MEDIUM OF EXCHANGE (it is a.
Advertisements

ACCOUNTING FOR COMPANY STATEMENT OF FINANCIAL POSITION (EQUITY)
Recap Borrowing powers of a company Modes of borrowing
REDEMPTION OF PREFERENCE SHARES. UNDER SECTION 100 OF THE COMPANIES ACT, A COMPANY IS NOT ALLOWED TO RETURNS TO ITS SHAREHOLDERS THE SHARE MONEY WITHOUT.
Long Term Liabilities: Bonds & Notes
CONTENTS KEY LEARNINGS BOND YIELD BOND VALUATION AND PRICING CREDIT RATING RISKS YIELD CURVE MALKEIL’S PROPERTIES.
LONG-TERM LIABILITIES
Steve Paulone Facilitator Long-Term Debt: The Basics  Major forms are public and private placement.  Long-term debt – loosely, bonds with a maturity.
Presented By – Shilpi Chakraborty Himani Chauhan Neetu Goswami Guided By – Miss Bushra.
Capital Market. Institutional arrangement for lending and borrowing of long term funds. Consists of series of channels through which the savings of the.
Topic : Kinds Of Shares Legal Aspects Of Business Topic : Kinds Of Shares.
RECAP Topics covered Prospectus (Definition). Contents of Prospectus.
Valuation and Characteristics of Common Stocks Financial Management B 642.
Bonds & Mutual Funds Chapter 10.
BUSINESS BASICS. Types of Business BUSINESS MAY BE UNDERTAKEN BY DIFFERENT TYPES OF ORGANISATION WHICH IS BRIEFLY DESCRIBED BELOW SOLE PROPRIETORSHIP.
Sources of Finance Manoj Kumar kumaratvuc.wordpress.com.
Equity Market in India  Equity Market is the market in which shares are issued and traded, either through exchanges or over the counter markets. Equity.
Chapter—Issue of shares Introduction of joint stock company--- According to section 3(1)(i) of indian companies act 1956-”company means a company formed.
ANGEL VENTURE FORUM – GEORGETOWN SELECTION DAY YOU ARE OFFERED A TERM SHEET, NOW WHAT?
Corporate Stocks.
Chapter 9 Investing in Long-Term Debt (Bonds). Characteristics of All Bonds Interest - coupon rate Principal amount Maturity date.
RECAPE LAST CLASS. FINANCIAL SECURITIES & MARKETS IF THE FIRM DECIDE TO ARRANGE ADDITIONAL FINANCING, THEY HAVE TWO CHOICES: 1. TO SEEK ADDITIONAL OWNERS.
FINANCIAL STATEMENTS ANALYSIS
CHAPTER 6 Investing in Fixed Income Securities. OVERVIEW Fixed income securities represent borrowing by governments and corporations Ratings agencies.
SOURCES OF FINANCE MEDIUM Term Loans Leasing - Operating - Financial - Sale and Leaseback Hire Purchase.
COPYRIGHT © 2008 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star logo, and South-Western are trademarks used herein under license.
Section 19.1 Corporate Bonds Mrs. A What You’ll Learn  Identify the characteristics of corporate bonds  Explain the reasons corporate bonds are bought.
FINANCING: Part 3A: Equity CHAPTERS CORPORATIONS Kinds Profit or non-profit Publicly-held, or privately held Sole Proprietorship PartnershipCorporation.
CORPORATE FORM OF ORGANIZATION A corporation is a legal entity created by law that is separate and distinct from its owners.
CORPORATIONS: ORGANIZATION AND SHARE CAPITAL TRANSACTIONS CHAPTER 14.
AC120 lecture 25 Nature of limited companies Final accounts of limited companies Source: –Thomas, Chapters 26 and 27.
Revise Lecture 9. Q1: What is capital market? Revise Lecture 9 Q2: What is primary and secondary markets?
1 Module 3. Recording Financial Transation Dr. Varadraj Bapat.
Amity School of Business Module- VI Company Accounts.
Debenture is a document given by a company as evidence of a debt to the holder usually arising out of a loan and most commonly secured by a charge. Debenture.
Chapter 14-1 Long-Term Liabilities Chapter14 Intermediate Accounting 12th Edition Kieso, Weygandt, and Warfield Prepared by Coby Harmon, University of.
Prentice Hall © PowerPoint Slides to accompany The Legal Environment of Business and Online Commerce 5E, by Henry R. Cheeseman Chapter 16 Corporate.
LONG TERM FINANCE: SHARES, DEBENTURES AND TERM LOANS CHAPTER 20.
UNDER SECTION 68,69 & 70 COMPANIES ACT, 2013 BUY BACK (UNLISTED COMPANY) Sanoj Kumar ( CS Trainee) Mob No , E-maid
SHARES. MEANING TYPES SHARE CAPITAL TYPES OF SHARE CAPITAL.
Ordinary shares. Ordinary shares represent ownership position as the shareholders are the legal owners of the company.
VALUATION OF SHARES AND DEBENTURE. NEED OR PURPOSE  When two or more companies amalgamate or one company absorb another company.  When a company has.
C HAPTER 2 Issue of debentures M EANING AND NATURE OF DEBENTURE Debenture is a written instrument acknowledging a debt and containing provisions as regards.
Issue of Debentures Debenture is a written instrument acknowledging a debt under the common seal of the company. It contains terms and conditions of contract.
1 Share Capital. 2 In general terms, a company's capital includes all its business assets, including premises, equipment, stock in trade and goodwill.
Chapter – 1 Mergers Chapter outcomes: Meaning and nature of mergers;
RECAP LAST CLASS. FINANCIAL SECURITIES & MARKETS DEBENTURE A DEBENTURE ALSO CALLED A NOTE IS AN UNSECURED CORPORATE BOND OR A CORPORATE BOND THAT DOES.
DEBENTURES The term debenture is defined in the Companies Act as, “debentures includes debenture stock, bonds &any other securities of a company whether.
INTRODUCTIONINTRODUCTION Raising capital by issue of shares is a most important method of raising long-term funds. Those funds can be invested in long-term.
1Financial Management, Ninth Edition © I M Pandey Vikas Publishing House Pvt. Ltd. KITNE SOURCE HAIN
Long Term Finance: Shares, Debentures and Term Loans.
Share Capital. Main divisions of share capital Nominal or Registered or Authorised Issued capital Subscribed capital Called up capital Paid up capital.
TRANSFER AND TRANSMISSION OF SHARES Transfer and Transmission explained Provisions regarding transfer or shares Refusal to transfer Appeal against refusal.
CLASSIFICATION OF SHARES Prepared By: Shivangi Khambhati(19) Submitted To: Prof. Rutvi Sarang.
Capital Markets Course 3. III. Equity capital modification. Equity valuation Share characteristics: - Are parts of the share capital - Are equal parts.
Business Finance Finance is the study of funds management. The general areas of finance are business finance, personal finance (private finance), and public.
What is a Company? A Company is a voluntary association of persons formed for the purpose of doing business, having a distinct name and limited liability.
Financial Planning Government Bonds Corporate Bonds Bonds.
Chapter 1- Introduction to Companies
Chapter 8 Shares, Dividend and Securities
Long term Finance Shares Debentures Term loans leasing
CISI – Financial Products, Markets & Services
Welcome To our Presentation
Company accounts – Redeemable Preference Shares
sources of short term and long term financing
FINANCIAL ACCOUNTING II PBAC 301 ACCOUNTING FOR SHARES AND DEBENTURES
FINANCIAL ACCOUNTING BBAF 308
FINANCIAL ACCOUNTING BBAF 308 ACCOUNTING FOR DEBENTURES
Corporations and the Sarbanes-Oxley Act
Shares “ A share is the interest of a shareholder in the company, measured by a sum of money, for the purpose of liability in the first place, and of interest.
Presentation transcript:

DIFFERENCE BETWEEN SHARES AND DEBENTURES

CONTENTS  MEANING AND DEFINITION OF SHARES.  TYPES OF SHARES.  KINDS OF PREFERENCE SHARES.  NOMINATION OF SHARES (109A).  MEANING AND CHARACTERISTICS OF DEBENTURES  KINDS OF DEBENTURES.  NOMINATION OF DEBENTURES (109A).  TRANSFER OF DEBENTURE.  ACTUAL DIFFERENCE BETWEEN SHARES AND DEBENTURES.

DEFINITION  “A Share is the interest of the share holder in the company, measured by a sum of money, for the purpose of liability in the first place, and of interest in the second,but also consisting of a series of mutual covenants entered into by all the shareholders inter se in in accordance with the companies Act.”

TYPES OF SHARES EQUITY SHARES : - equal voting rights. - differential rights. PREFERENCE SHARES

KINDS OF PREFERENCE SHARES  Cumulative and non- Cumulative.  Participating and non-participating.  Convertible and non-convertible shares  Redeemable.

NOMINATION OF SHARES (109A)

MEANING AND CHARACTERISTICS OF DEBENTURES

KINDS OF DEBENTURES  REGISTERED DEBENTURES.  BEARER DEBENTURES.  SECURED DEBENTURES.  UNSECURED DEBENTURES.  REDEEMABLE DEBENTURES.  PERPETUAL DEBENTURES.  CONVERTIBLE DEBENTURES.  NON-CONVERTIBLE DEBENTURES.

NOMINATION OF DEBENTURES (109A)

TRANSFER OF DEBENTURE

ACTUAL DIFFERENCE BETWEEN SHARES AND DEBENTURES  STATUS.  VOTING RIGHTS.  INCOME.  REPAYMENT.  DISCOUNT.  SECURITY.  POSITION AT WINDING UP.

THANKS