Human Resources Accounting
Quick practice
Question 1 of 5
Which of the following statements is correct with respect to the issue of shares at a discount under the Companies Act, 2013?
A
A company may issue shares at a discount only in case of reissue of forfeited shares
B
Issue of shares at a discount is permitted for sweat equity shares only after approval of the Tribunal
C
A company can issue shares at a discount to the public if authorised by its Articles of Association
D
Shares issued at a discount do not affect the company’s paid-up share capital
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