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chapter 4 company accounts 2

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 4 Company Accounts UNIT 1: ESOPS AND BUY BACK OF SHARES BASIC CONCEPTS • Buy back of shares can be made out of: ( i ) its free reserve s; or ( ii ) the securiti es prem ium accoun t; o r (iii) the p roceeds of an y s hares or o ther spe cified se curities. • No company shall purchase its own shares or other specified securities unless— • the buy-back is or less than twenty-five per cent  of the total paid-up capital and free reserves of the company: • the buy-back of equity shares in any financial year shall not exceed twenty-five per cent of its total paid-up equity capital in that financial year. • the ratio of the debt owed by the company is not more than twic e the capital a nd its free reserves after such buy-back: Explanation.—For the purposes of this clause, the expression “debt” includes all amounts of unsecured and secured debts;  ESOP is an option given to whole-time directors, officers or employees of a company to purchase or subscribe the securities offered by the company at a future date, at a predetermined price.  There are two methods of accounting for Employee Share Based Payments viz, the intrinsic value method or fair value method.  ESOP Question 1 What is employee stock option plan? Explain the importance of such plans in the modern time.  An sw er Employee Stock Option Plan: It is a plan under which the enterprise grants employee stock options. Em ployee stock op tion is a co ntract t hat gives the employees o f the en terprise the © The Institute of Chartered Accountants of India

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