Understand core share-capital concepts and the disclosure workflows around beneficial interests and ownership.
Browse the library
A practical PAS-6 guide for unlisted public companies covering Rule 9A applicability, the 60-day half-yearly filing cycle, professional certification, ISIN and capital reconciliation, mismatch handling and a close checklist.
A practical Companies Act guide to section 89 beneficial-interest disclosures, including who files MGT-4 and MGT-5, the company’s MGT-6 filing, change reporting, records and the distinction from SBO compliance.
A practical guide to Significant Beneficial Ownership under section 90 and the Companies (SBO) Rules, covering the 10% tests, indirect holdings, BEN-1, BEN-2, BEN-3, BEN-4 and compliance workflow.
Share capital is the legal and accounting framework through which a company raises owner funds. This guide explains the main share capital terms, how issue and alteration work under the Companies Act, 2013, and which compliance points matter in practical company work.
Using this collection
The guides connect capital structure and issuance with BEN and MGT disclosure questions. Identify whether the task concerns the company’s capital, a registered-versus-beneficial holder, or a significant beneficial owner before selecting a form or approval path.
Authorised, issued, subscribed and paid-up capital describe the company’s capital structure. Beneficial-interest and significant-beneficial-owner rules ask different questions about who holds or ultimately controls an interest.
For an issue or disclosure, map the triggering facts, company approvals, offer or declaration documents, registers and MCA forms. Current thresholds and filing periods should be confirmed for the transaction date.
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