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Description: Unlocking the Value of Your Shares: A Comprehensive Overview of Bonus Shares, Splits, Buybacks, and ESOPs.
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Issue of Bonus share
Meaning of Bonus share
• A bonus issue, also known as a scrip issue or a capitalization issue, is an offer
of free additional shares to existing shareholders
...
For example, a company may give one bonus share for every five shares held
...
It is
usually done when the share prices become too high, restricting the small
investors from investing in these stocks
...
• Improve Liquidity: By splitting each share into multiple shares, the trading of the
company
...
• Maximize Profits in Long Run: The stock split indicates that the company has
the potential for high profits
...
A buyback occurs when the issuing company pays shareholders
the market value per share and re-absorbs that portion of its ownership that
was previously distributed among public and private investors
...
To Debentures/other Specified Security A/c
To Securities Premium A/c (if any)
• b) For cancellation of shares bought back:
Equity Share Capital A/c
(with nominal value of shares bought back) Dr
...
To Equity Shareholders A/c
• (c) For making the payment for buyback of shares:
Equity Shareholders A/c
To Bank A/c
(Being the shareholders paid on account of buyback)
• (d) For transfer of nominal value of shares bought back out of free reserves
Free Reserves A/c
To Capital Redemption Reserve A/c
(Being the amount equal to buyback transferred to CRRA)
Employee stock option Scheme (Esops)
• ESOPs are defined under Section 2(37) of the Companies Act, 2013, as per
which "employees' stock option" means, the option given to the directors,
officers or employees of a company or of its holding company or subsidiary
company or companies, if any, which gives such directors, officers or
employees, the benefit or right to purchase, or to subscribe for, the shares of
the company at a future date at a predetermined price
...
Permanent employees who have been working in India or outside India;
• ii
...
Employees of subsidiaries, associate companies and holding companies
...
permanent employees who have been working in India or outside India;
ii
...
employees of subsidiaries, associate companies and holding companies
Description: Unlocking the Value of Your Shares: A Comprehensive Overview of Bonus Shares, Splits, Buybacks, and ESOPs.