Question
Explain the types of Company ?

Answer

The different types of companies are explained below:
$(A)$ Statutory company:
  • A statutory company is a public enterprise brought into existence by a special act of the parliament or legislative assembly.
  • Reserve Bank of India $(RBI)$, Life Insurance Corporation $(LIC)$ of India, etc. are statutory companies.
$(B)$ Companies from the view point of number of members:
$(I)$ Public company:
  • As per Companies Act, a company which is not a private company is called a public company.
  • A public company needs to have minimum $7$ members. There s no limit on maximum number of members.
  • Such companies can invite public to buy its shares and debentures. Moreover, one can easily transfer the shares.
From liability of member’s point of view a public limited company can be divided In three parts. They are:
$1.$ Company limited by share capital:
In such companies the liability of members is limited to the face value of the number of shares held by them These companies put a word Limited’ at the end of the company. name. For example. National Insurance Company Limited.
$2.$ Company limited by guarantee :
  • A company limited by guarantee does not usually have a share capital or shareholders but instead has members who act as guarantors.
  • The guarantors give an undertaking to contribute the amount guaranteed by them at the time of liquidation of the company.
$3.$ Company by unlimited liability:
  • A company in which the liability of members is unlimited is called a company by unlimited liability.
  • If the debts of such companies exceed their assets or if the company goes under liquidation than the members may have to pay their contribution even by selling their personal assets.
$(II)$ Private company:
  • A private company is a company that has minimum $2$ members and maximum $200$ members.
  • Unlike public company there are restrictions on the transfer of shares of a private company.
From liability point of view a private company can be divided into three types. They are:
$1.$ Company limited by share:
  • The liability of the members is limited to the face value of the number of shares they possess.
  • Such private company has to put the words ‘Private Limited’ at the end of its name. For example, $ABC$ Private Limited.
$2.$ Company limited by guarantee:
  • A private company in which the liability of members of the company is limited to the amount of guarantee given by them is called a company limited by guarantee.
  • In case of liquidation of the company the members have to pay the guaranteed amount to the company.
  • Such companies add the word ‘private’ at the end of company name.
$3.$ Company with unlimited liability:
  • A company in which the liability of members is unlimited is called a company by unlimited liability.
  • If the debts of such companies exceed their assets or if the company goes under liquidation than the members may have to pay their contribution even by selling their personal assets.
  • Such companies add the word ‘private’ at the end of company name.
$(III)$ One person company:
  • The concept of One Person Company $(OPC)$ is a new form of private company introduced by the Companies Act, $2013$. It consists of only one member (person) and so the name.
  • One Person Company can enter into contract with director who is its member (i.e. the person itself as a director) through written consent of that person.
  • The $OPC$ needs to present the Memorandum and Articles before the Registrar of Companies during the incorporation of the company.
$(C)$ Companies from the point of view of domination:
$1.$ Government company:
  • A company whose $51 \%$ or more capital is held by either $(1)$ Central government or $(2)$ State government or $(3)$ more than one state governments or $(4)$ Central government and one or more than one state governments is called a government company.
  • For example, Ashok Hotels Limited, Bharat Heavy Electricals Limited $(BHEL)$, Bharat Sanchar Nigam Limited $(BSNL)$, etc. are government companies.
$2.$ Holding company:
A company which holds more than $50\%$ shares of another company and holds the right to appoint majority of directors of that company is called a holding company.
$3.$ Subsidiary company:
A company whose more8 shares are with the holding company and the right to appoint majority of its directors also lie with the holding company is called a subsidiary company.
$(D)$ Types of companies with the view point of place of registration.
$1.$ Indian company:
  • A company which is registered in India under the Indian Companies Act or under the special act passed by the parliament is called an Indian company.
  • An Indian company can be private company, public company or government company.
$2.$ Foreign company:
A company which is registered outside India and whose registered office is also outside India, but whose place of business is in India is called a foreign company. For example, Vodafone.

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