We have discussed
Self Prospectus and Information Memorandum here in an earlier
post. Rule 10 of the Companies (Prospectus and Allotment of
Securities) Rules 2014 discuss it further.
The information
memorandum shall be prepared in Form PAS – 2 and filed with the Registrar along
with the
fee as provided in the Companies (Registration Offices and Fees) Rules,
2014 within one month prior to the issue of a second or subsequent offer of
securities under the shelf prospectus.
Form PAS
– 2
The Form PAS – 2
ask for following information.
Details of Shelf
Prospectus:
(a) Reference Details
(b)Date of Filing with Registrar
(c) Date of Issue
(d) Period of validity of Shelf Prospectus
Details of
Securities being offered:
(a) Total number of securities offered under the
Shelf Prospectus
(b)Number of securities allotted prior to the present
offer
(c) Number of securities offered under the present
offer
Date wise details of
charges created on the assets / properties of the company since first offer or
previous offer of securities:
(a) Date of creation of charge
(b)Purpose for which charge has been
created
(c) Amount for which charge has been
created
(d) Pried of charge in months
(e) Details of assets / property on which charge has
been created
(f) Brief terms and conditions of the
charge
Change in
financial position of the company (pre – allotment and post –
allotment):
(a) Equity share capital
(b)Preference share capital
(c) Reserve and surplus
(d) Debt secured and unsecured
Number of time
reserve capitalised:
(a) Name of the Reserve
(b)Nature of Reserve
(c) Capitalised amount of the reserve
(d) Number of Shares issued
(e) Par value of the shares issued
Changes in
Accounting Policies
Changes in Risk
factors
Economic Changes
Changes in
activities of company
Changes in the
total turnover of each major industry segment
Significant legal
proceeding
Changes in
business environment
Changes in
management or ownership
Gist of proposed
objects
No comments:
Post a Comment