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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Regulation 114 outlines securities ineligible for minimum promoters' contribution, except those acquired under approved schemes.</h1> Regulation 114 of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, specifies securities ineligible for minimum promoters' contribution. Securities acquired in the last three years through non-cash transactions involving asset revaluation or intangible asset capitalization, or from bonus issues using revaluation reserves or unrealized profits, are ineligible. Additionally, securities pledged with creditors, except for borrowings by the issuer or its subsidiaries, are also ineligible. However, securities acquired under a scheme approved by a tribunal or the Central Government under the Companies Act, 2013, are eligible for promoters' contribution computation.
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