Professional Documents
Culture Documents
FINANCE
SOURCES OF FINANCE
ACCORDING
ACCORDING ACCORDING TO
TO ACCORDING TO
TO SOURCE OF
MODE OF OWNERSHIP
PERIOD FINANCE
FINANCING
•INTERNAL SOURCES
•OWNED CAPITAL •EXTERNAL SOURCES
SHORT TERM •EXTERNAL FINANCING
•BORROWED CAPITAL
MEDIUM TERM •INTERNAL FINANCING
LONG TERM •LOAN FINANCING
CLASSIFICATION OF CORPORATE SECURITIES
OWNERSHIP CREDITORSHIP
SECURITIES SECURITIES
•DEBENTURES
Maturity
Right to income
Claim on assets
Right to control
Pre-emptive Rights
Limited Liability
PREFERENCE SHARES
An acknowledgement of Debt.
A long term promissory note for raising loan capital
First and
simple Convertible Second Deb.
Secured or
Mortgaged Bearer registered
TYPES OF DEBENTURES
Redeemable Irredeemable
Zero Coupon
Zero Interest Bonds
Bonds
Sweat equity
It must be of class of shares already issued.
It must be authorized by a special resolution in
general meeting.
The sweat shares can be issued only one year after
the company is entitled to start its business.
Equity shares must be listed on a stock exchange.
A subsidiary of an Indian company can issue sweat
equity to Indian employees even if the sub. Is
incorporated out of India.
All the limitations, restrictions and provisions relating
to equity shares shall be applicable to the sweat
equity.
LISTING OF SECURITIES
Indigenous Accrued
bankers Advances
Expenses.
Trade Installment
Credit Credit Factoring
Commercial Commercial
Paper banks Public
Deffered Deposits
Expenses
PUBLIC DEPOSITS
Govt. Regulation on Public Deposits
2. Ceiling on Deposits
3. Maturity of Deposits
4. Form and Particulars of Advertisement.
5. Form of Application for Deposits.
6. Furnishing of Receipts to Depositors.
7. Register of Deposits.
8. Interest on Deposits.
9. Ceiling on Brokerage
10. Repayment of Deposits
11. Maintenance of Liquid Assets.
12. Return of Deposits.
Evaluation of Public Deposits
Maturity period