Company Law
- Abbreviations
- Acceptance of Deposits [Ch. V]
- Accounts of companies [Ch. IX]
- Appointment and Remuneration to Managerial Personnel [Ch. XIII]
- Appointment and qualification of directors [Ch. XI]
- Audit and Auditors [Ch. X]
- Buy-back of Securities
- Corporate Social Responsibility [S. 135]
- Declaration and Payment of Dividend [Ch. IX]
- Exemptions to a private company under the Companies Act 2013 - at a glance
- Incorporation of company [Ch. II]
- Management and Administration [Ch. VII]
- Miscellaneous
- Powers of the Board [Ch. XII]
- Registration of charges [Ch. VI]
- Share capital, Debentures and Issue of securities [Ch. III, IV]
- Application of premium received on issue of shares [S. 52]
- Debentures [S. 71]
- Dematerialisation of securities [R.9, 9A]
- Issue and Redemption of Preference Shares [S. 55]
- Issue of Sweat Equity Shares [S. 54]
- Kinds of share capital [S. 43] and their voting rights [S. 47(1)]
- Power to purchase its own shares (i.e. buy-back of securities) [S. 68, R. 17]
- Private Placement vis-à-vis Preferential Offer
- Private Placement [S. 42, R.14]
- Prohibition on Issue of shares at Discount [S. 53]
- Publication of Authorised, Subscribed and paid-up capital [S. 60]
- Reduction of share capital [S. 66]
- Restrictions on purchase by the Co or giving of loans by it for purchase of its shares [S. 67]
- Types of Issue of Securities – an overview
- Some of the key SEBI compliances for listed entities
- Conditions to be complied with upon resignation of the statutory auditor of a listed entity / material subsidiary w.r.t. limited review / audit report [SEBI CIRCULAR CIR/CFD/CMD1/114/2019 dated 18-Oct-2019]
- Corporate Governance under LODR [Ch. III of LODR]
- Illustrative Compliance calendar under LODR for Entities which has listed its specified securities
- Publishing Quarterly/Half Yearly/Annual Results by Listed Companies under LODR
- Tables
- Contents of BoD report [S. 134(3), (3A), (5) & R.8, 8A]
- Criteria under the Co Act 2013 triggering certain compliances – At a Glance
- e Forms to be filed with RoC under Co Act 2013
- Fees to be paid to Registrar of Companies
- Illustrative list of matters requiring Special Resolution as per Co Act 2013
- Illustrative list of punishment for non-compliance/default under Co Act 2013
- Illustrative list of Statutory Registers and other records to be prepared or maintained under Co Act 2013
- Types of companies [Ch. I]
Abbreviations
|
% |
Percentage |
|
< |
Less than |
|
> |
More than |
|
≤ |
Less than or equal to |
|
≥ |
Equal to or more than |
|
A/c |
Account |
|
AC/ACM |
Audit Committee/Audit Committee Meeting |
|
AIF |
Alternative Investment Fund |
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AMC |
Asset Management Company |
|
AoA |
Articles of Association |
|
AOP |
Association of Persons |
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AR/s |
Annual Return/s |
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AS |
Accounting Standard |
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Asct Co |
1Associate Company |
|
Auth Sh Cap |
Authorised Share Capital |
|
BIFR |
Board for Industrial and Financial Reconstruction |
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BM |
Board Meeting |
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BoD |
Board of Directors |
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BS |
Balance Sheet |
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C&AG |
Comptroller and Auditor General of India |
|
CA |
Chartered Accountant |
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CEO |
Chief Executive Officer |
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CFO |
Chief Financial Officer |
|
CG |
Central Government |
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CIN |
Corporate Identification Number |
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CLB |
Company Law Board |
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CM |
Committee Meeting |
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Co/Cos |
Company/Companies |
|
Co (INC) Rules |
Companies (Incorporation) Rules 2014 |
|
Co (MGT) Rules |
Companies (Management and Administration) Rules 2014 |
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Co (XBRL) Rules |
Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules 2015 |
|
Co (CSR) Rules |
Companies (Corporate Social Responsibility Policy) Rules 2014 |
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Co (PAS) Rules |
Companies (Prospectus and Allotment of Securities) Rules 2014 |
|
Co (Accounts) Rules |
Companies (Accounts) Rules 2014 |
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Co (Cost Audit) Rules |
Companies (Cost Records and Audit) Rules 2014 |
|
Co (Auth to Register) Rules |
Companies (Authorised to Register) Rules 2014 |
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Co (ID Data Bank) Rules |
Companies (Creation and Maintenance of databank of Independent Directors) Rules 2019 |
|
Co (Audit) Rules |
Companies (Audit and Auditors) |
|
Co (DIR) Rules |
Companies (Appointment and Qualification of Directors) Rules 2014 |
|
Co (BM) Rules |
Companies (Meetings of Board and its Powers) Rules 2014 |
|
Co (MR) Rules |
Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014 |
|
Co (Charges) Rules |
Companies (Registration of Charges) Rules 2014 |
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Co (SCD) Rules |
Companies (Share Capital and Debentures) Rules 2014 |
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Co (AoD) Rules |
Companies (Acceptance of Deposits) Rules 2014 |
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Co (CAA) Rules |
Companies (Compromises, Arrangements and Amalgamations) Rules 2016 |
|
Co (RNC) Rules |
Companies (Removal of Names of Companies from the Register of Companies) Rules 2016 |
|
Co (Regn of FC) Rules |
Companies (Registration of Foreign Companies) Rules 2014 |
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Co (Misc) Rules |
Companies (Miscellaneous) Rules 2014 |
|
Co (SBO) Rules |
Companies (Significant Beneficial Owners) Rules 2018 |
|
CoD |
Committee of Directors |
|
CS |
Company Secretary |
|
CTC |
Certified True Copy |
|
CY |
Current Year |
|
Dept |
Department |
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DIN |
Director Identification Number |
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DRR |
Debenture Redemption Reserve |
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DSC |
Digital Signature Certificate |
|
ED |
Executive Director/s |
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ESOP |
Employee Stock Option Plan |
|
ESOS |
Employee Stock Option Scheme |
|
FEMA 1999 |
Foreign Exchange Management Act 1999 |
|
FIs |
Financial Institutions |
|
FS |
Financial Statements |
|
FY |
Financial Year |
|
GDR |
Global Depository Receipt |
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GLN |
Global Identification Number |
|
GM |
General Meeting |
|
AGM/EGM |
Annual General Meeting/ |
|
Govt |
Government |
|
HFCs |
Housing Finance Companies |
|
Hold Co |
Holding Company |
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HUF |
Hindu Undivided Family |
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IBC |
Insolvency and Bankruptcy Code, 2016 |
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ICAI |
Institute of Chartered Accountants of India |
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ICDR |
SEBI (Issue of Capital and Disclosure Requirements) Regulations 2009 |
|
ID |
Independent Director |
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IEPF |
Investor Education and Protection Fund |
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IRDA |
Insurance Regulatory and Development Authority |
|
I.R.O. |
In respect of |
|
KMP |
Key Managerial Personnel |
|
LODR |
SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 |
|
LRR |
Limited Review Report |
|
LLP |
Limited Liability Partnership |
|
MCA |
Ministry of Corporate Affairs |
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MD |
Managing Director |
|
MF |
Mutual Fund |
|
MoA |
Memorandum of Association |
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NBFCs |
Non-banking Financial Companies |
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NCLT |
National Company Law Tribunal |
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NED |
Non-Executive Director/s |
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NewCo |
Proposed New Company |
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NFRA |
National Financial Reporting Authority |
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NED |
Non-Executive Director/s |
|
NHB |
National Housing Bank |
|
No. |
Number |
|
NoC |
No objection Certificate |
|
NRC |
Nomination and Remuneration Committee |
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OID |
Officer in Default |
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OPC |
One Person Company |
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PAN |
Permanent Account Number |
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PFIs |
Public Financial Institutions |
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PFRDA |
Pension Fund Regulatory and Development Authority |
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PPOL |
Private Placement Offer Letter |
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Pref SH |
Preference Shareholder |
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Pub Co |
Public Company |
|
Pvt Co |
Private Company |
|
PY |
Previous Year |
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QIB |
Qualified Institutional Buyer |
|
R. |
Rule |
|
RBI |
Reserve Bank of India |
|
RD |
Regional Director |
|
Reg. |
Regulation (issued by SEBI) |
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RoC |
Registrar of Companies |
|
RoM |
Register of Members |
|
RV/RVO |
Registered Valuer/Registered Valuers Organisations |
|
S. |
Section |
|
SBI |
State Bank of India |
|
SBO |
Significant Beneficial Owner |
|
Sch |
Schedule |
|
SE |
Stock Exchange |
|
SEBI |
Securities and Exchange Board of India |
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SFIO |
Serious Fraud Investigation Office |
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SG |
State Government |
|
SH |
Shareholder/(s) |
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Spl Reso |
Special Resolution |
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Sub Co |
2Subsidiary Company |
|
TAN |
Tax Deduction Account Number |
|
u / s or u / R |
under section or under rule |
|
UIN |
Unique Identification Number |
|
w.r.t. |
With respect to |
|
WTD |
Whole-Time Director |
- S. 2(6) “associate company”, in relation to another company, means a company in which that other company has a significant influence (means control of at least 20% of total voting power, or control of or participation in business decisions under an agreement) but which is not a subsidiary company of the company having such influence and includes a joint venture company (means a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement
- (87) “subsidiary company” or “subsidiary”, in relation to any other company (that is to say the holding company), means a company in which the holding company– (i) controls the composition of the Board of Directors; or (ii) exercises or controls more than one-half of the total voting power either at its own or together with one or more of its subsidiary companies
Provided that such class or classes of holding companies as may be prescribed shall not have layers of subsidiaries beyond such numbers as may be prescribed.
Explanation.– For the purposes of this clause,–
- a company shall be deemed to be a subsidiary company of the holding company even if the control referred to in sub-clause (i) or sub-clause (ii) is of another subsidiary company of the holding company;
- the composition of a company’s Board of Directors shall be deemed to be controlled by another company if that other company by exercise of some power exercisable by it at its discretion can appoint or remove all or a majority of the directors;
- the expression “company” includes any body corporate;
- “layer” in relation to a holding company means its subsidiary or subsidiaries;