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of <h1>Companies must authorize loans, guarantees, or investments via a special resolution under Rule 13; disclose details per Section 186(4).</h1> A special resolution under the Companies Law, specifically Rule 13 of the Companies (Meetings of Board and its Powers) Rules, 2014, mandates that any loan, guarantee, investment, or security acquisition by a company must be authorized by a resolution passed at a general meeting as per section 186. The resolution must specify the total amount authorized for these financial actions by the Board of Directors. Additionally, the company is required to disclose full particulars of such transactions in the financial statement to its members, complying with section 186(4).
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