Thursday, 17 April 2014

12.6.14 (Conversion of Loans or Debentures Into Shares)



There is one more situation where the existing equity shareholders may lose the right to be offered the shares, discussed above. Sub-sections (4) to (7) of s.81 provide for such a contingency.

A company may issue shares to its lenders or debentures-holders who have been given the option to convert their loan or debentures into shares. However, the company can do so only if such conversion has been approved before the issue of debentures or raising of the loan by a special resolution and also by the Central Government. But no such special resolution is necessary where the lender or the debenture-holder is either the Government or any institution specified by the Central Government in this behalf. Moreover, the Central Government may allow a Government holder of debentures or a Government lender of money to the company to ask for shares of the company in lieu of the loan or debenture amount, even though the instrument of loan or debenture does not contain any option for conversion. A copy of every such order issued by the Central Government must be laid in draft before each House of Parliament while it is in session for a total period of thirty days.

Section 94A empowers the Central Government to administratively increase the authorised capital when conversion is ordered by it and the company does not have shares to issue and has not increased its share capital by ordinary resolution.

No comments:

Post a Comment