Question
State the provisions for the Rights issue

Answer

  • When a company wants to issue further capital it can issue shares to its existing equity shareholders which are called Rights Issue.
  • According to the Companies Act, 2013 company has to fulfill certain provisions for making a Rights Issue.
  • the provisions are
    • Rights shares are sold to the existing shareholders at a price that is lesser than its market price.
    • A company has to send a ‘Letter of offer’ to the existing shareholders at the time of issuing Rights Shares.
    • The letter of offer shall mention
    • The number of shares offered.
    • The period of offer i.e., offer is valid for a period not less than fifteen days and not exceeding thirty days from the date of offer.
    • The letter of offer can be sent by registered post, speed post, courier, or through electronic mode.
    • If a shareholder does not respond to the Rights Issue offer within a given time, it is implied that he is not interested in the offer and the company can offer the unsold shares to new Investors.

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