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<h1>Company investment limits restrict acquisitions of other corporates' shares unless within prescribed percentages and approved by shareholders or government.</h1> A company and its subsidiaries may acquire shares of other corporates only within prescribed percentage limits and subject to aggregate caps measured against the investing company's subscribed capital and free reserves; prior investments count towards these limits. Board investments require unanimous director consent at a properly noticed meeting; investments beyond limits need general meeting sanction and Central Government approval. Rights shares are excepted but counted for threshold calculations. Companies must maintain a detailed investments register, annex an investments statement to each balance sheet, allow member inspection, and face penalties for non-compliance.