Valuation
Analytics
SAP
Jayesh P Desai & Co.
Regulations & Standards
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Companies Act
Income Tax
FEMA
IndAS
Preferential/
Pvt. Placement
Report of Registered Valuer is required (Section 62, Rule 13)
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Private Limited companies can issue shares or other securities on preferential basis, if the issue has been authorised by a special resolution in a general meeting and complying with other provisions of the Act.
Consideration other than Cash
Report of Registered Valuer is required (Section 62, Rule 13)
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Private Limited companies can issue shares or other securities on preferential basis, for consideration other than cash
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Convertibles CCPS, CCD
Report of Registered Valuer is required based on timing selected
Where convertible securities are offered on a preferential basis with an option to apply for and get equity shares allotted, the price of the resultant shares pursuant to conversion shall be determined, either
Up-front,at the time when the offer of convertible securities is made, or At the time of conversion
Rights
Report of Registered Valuer is not required for Rights issue
Rights issue can be made to the existing shareholders of the company under provisions of the Act. Member can renounce these rights in favour of any other person or decline to accpet the offer. It can also be made to employees under ESOP.
Sweat Equity
Report of Registered Valuer is required.
Rule 8
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Private limited companies can issue equity shares to its employee or directors for their value addition in company only after approval is obtained in AGM via special resolution. The valuation of intellectual property rights or of know how or value additions for which sweat equity shares are to be issued, shall also be carried out by a registered valuer.
Buy-Back
Report of Registered Valuer is optional.
Section 68
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Private Limited companies can issue shares or other securities on preferential basis, for consideration other than cash
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Purchase of own shares
Report of Registered Valuer is required
Rule 16
Private companies can make Provision of Money for Purchase of its Own Shares by Employees or by Trustees for the benefit of Employees after getting approval from Shareholders via passing of special resolution. Company can purchase shares upto only 5% of Share capital including Free reserves.
ESOP
Report of Registered Valuer is optional.
Section 16, Rule
All type companies can offer shares to their employees only after passing the special resolution in AGM. Management can voluntarily consult the Registered Valuer for the offer price. The option granted to employees shall not be transferable to any other person.