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Archive by Category "Company"

HomeArchive by Category "Company"
  • ESOP

Introduction In today’s scenario talent is the only thing by which any organization can grow efficiently and effectively at the same time. To promote talent among employees and to retain them, various organizations offer various schemes to their employees such as: Employee stock option plan Employee stock purchase schemes Stock appreciation rights schemes General employee […]

  • Directors report

If you are a director or a promoter of a company registered in India, you must have heard about the Director’s report. In this article, we shall discuss the meaning, legal requirements, contents and format of a valid Director’s report. MEANING OF A DIRECTORS’ REPORT: Directors’ report is a document which includes the details about […]

  • XBRL

XBRL stands for eXtensible Business Reporting Language. The Companies Act, 2013 has made it compulsory for certain companies to file their financials and documents in XBRL format with the Registrar of Companies (ROC). These companies are required to file their financial statements in e- form AOC – 4 (XBRL) with the ROC. As per the […]

  • MOA

Memorandum of Association (MOA) is the charter document of a company, or we can say a document which governs a company. A company is authorised to do only those activities which are mentioned in the MOA of the company. This document, however, can be amended at any time. In order to amend the MOA, a set […]

  • NPA

What is Non-Performing Asset or NPA? Non-Performing Assets or NPA, as the name suggests, assets which are not performing. Loans given by the banks are assets for the banks. If the borrower who has taken a loan from a bank does not repay the principal amount and interest within the agreed time, then such loan […]

  • Removal of Director

What is meant by Removal of Director? Removal of Director means terminating the tenure of a Director before the expiry of his term in the office. A Director can be removed from his position by a company. The process of removing an individual acting as the Director of the company is known as Removal of […]

  • Casual vacancy in the office of Auditor

What is Casual Vacancy in the office of Auditor(s)? The terms ‘Casual Vacancy’ has not been defined in the Companies Act, 2013 and rule made thereunder. In general term, a Casual Vacancy in the office of an auditor means a vacancy caused in the office of an auditor by his death, disqualification, resignation etc. It […]

  • First Auditor Appointment

As per chapter X of the Companies Act, 2013, which is dealing in Audit and Auditors, An auditor can be an individual who shall be a qualified Chartered Accountant as per CA Act, 1949 or a firm having its majority members as a qualified Chartered Accountant. An auditor is an individual who is trained to […]

  • Intercorporate loans and guarantee

Whenever a company gives any loan, guarantee or security in favour of any other company or a person it can be termed as inter-corporate loans and guarantee or investment in other company. Inter-corporate guarantee means security or assurance given by one company for debt taken by another company or a person(s). The loan given by […]

  • How to close a company - Knovalt

Registering a Private Limited Company may be a very good idea to do business. This would not only help you in limiting your liability but also in carrying out business operations efficiently. However, one should not forget that every coin has two sides. The other side of starting a company is closing it down. What […]