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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Securities premium account treatment and permitted uses include bonus issues, writing off issue costs, redemption premiums, and buybacks.</h1> Premiums on shares must be transferred to a securities premium account treated as paid-up share capital for reduction restrictions; that account may be applied to issue fully paid bonus shares, write off preliminary or issue-related expenses and commissions, provide for redemption premiums on redeemable instruments, and fund purchase of the company's own shares or securities, with prescribed classes of companies meeting accounting standards allowed specific additional uses for equity issues and buybacks.

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