What are Bonus Shares? Issue of Bonus Shares | Detailed Explanation #caintermediate

What exactly are Bonus Shares? 🤔 If a company gives shareholders additional shares without asking them to pay anything, does that mean the shareholders become richer? In this lecture, we understand the Issue of Bonus Shares in a simple, practical and storytelling-based manner so that you can understand the concept instead of simply memorising the provision. 📌 In this video, we cover: • Meaning of Bonus Shares • What is a Bonus Issue? • Why do companies issue Bonus Shares? • Concept of Capitalisation of Reserves • Sources from which Bonus Shares can be issued • Free Reserves • Securities Premium Account • Capital Redemption Reserve Account • Practical example of 1:1 Bonus Issue • Effect of Bonus Issue on Share Capital and Reserves BONUS = RESERVES → SHARE CAPITAL The company does not receive fresh money from shareholders for the bonus shares. Instead, eligible reserves are capitalised and fully paid-up bonus shares are issued to existing members, subject to the applicable provisions of the Companies Act, 2013. 🎯 Perfect for CA Inter students preparing Corporate & Other Laws, whether you are learning the chapter for the first time or revising it before your examination. 📖 Subject: CA Intermediate – Corporate & Other Laws 📌 Topic: Issue of Bonus Shares 📜 Section: Section 63 – Companies Act, 2013 If this lecture helped you understand the concept, LIKE 👍 | SHARE 📤 | SUBSCRIBE 🔔 for more CA Inter Corporate & Other Laws lectures, practical examples and exam-oriented content. 💬 Comment below: Which CA Inter Law concept should I explain next? #CAInter #CAIntermediate #CorporateAndOtherLaws #BonusShares #IssueOfBonusShares #BonusIssue #ShareCapital #CAInterLaw #CompaniesAct2013 #CompanyLaw #CorporateLaw #CAInterClasses #CAInterLecture #CAInterPreparation #CAInterRevision #CAInterStudents #CAExam #CAExamPreparation #ICAI #CAStudents #CharteredAccountancy #CALaw #CAInterCorporateLaw #CAInterConcepts #CompaniesAct #ShareCapitalCAInter #CAInterStudy #CAInterNotes #CAInterImportantTopics #CAInterIndia