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Dividend

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30 May 2012 Respected sir,
In a question if it is given that there are share warrant holders and Eq. shareholders. And when we calculate EPS then EAES divided by no. of equity shares(exclude share warrant holders)
Bt, at the time of issue of share warrant dividend coupon is also given.
So, my question is that if we are not considering then as participate in earnings then, how they will get Dividend.Because dividend is distributed from Earnings.

Thanku

30 May 2012 share warrant holder are not members of the company...so once warrants have been issued...their names are to be struck-off from the register of members. though they continue to claim dividend as before.


31 May 2012 But my question is that the share warrant holder is not considered while calculating EPS in financial management. Then how will they get dividend.Because dividend is distributed out of Earnings.
Is there any other reserve for dividend to share warrant.


31 May 2012 share warrants are issued only after fully paid shares, so by default the paid up share capital includes the share warrants.

just the fact that warrant holders are not registered members can not reprieve them from getting dividend

01 June 2012 Sorry sir.
I think share warrant are part of Paid up Capital not Paid up Share Capital as per Explanation to section 224(1B)

01 June 2012 i think sec 224(1B) is about appointment of auditors ?



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