ROC Annaul Return - Equity Sh Cap Breakup (%)
This query is : Resolved
24 June 2010
In Annual Return Point No. VIII Equity Share Capital Break Up, I have following Query:
Holding Co holding 96.07% equity capital in subsidiary Co. & remaining shareholding holds by one Director of the Subsidiary Co.
Holding Co, Transferred 90 Shares of Subsidiary Co to its representatives.
While filing of ROC Annual Return of Subsidiary Co, in point No. VIII what will be % under Bodies Corporate, Director/Directors Relative?
In Point V of details of shares held at date of AGM, will the name of nominees/represenatives appear or not?
Kindly revert.
Holding Co holding 96.07% equity capital in subsidiary Co. & remaining shareholding holds by one Director of the Subsidiary Co.
Holding Co, Transferred 90 Shares of Subsidiary Co to its representatives.
While filing of ROC Annual Return of Subsidiary Co, in point No. VIII what will be % under Bodies Corporate, Director/Directors Relative?
In Point V of details of shares held at date of AGM, will the name of nominees/represenatives appear or not?
Kindly revert.
01 July 2010
You have not mentioned the status of representatives/transferee of shares whether it is corporate entity or individual.
Plz mention
Plz mention
01 July 2010
The Representatives/transferees are Individuals.
22 July 2025
Here’s how to handle the Equity Share Capital breakup and nominee details for ROC Annual Return filing in your scenario:
Situation recap:
Holding Company (a corporate entity) holds 96.07% shares in Subsidiary Co.
Remaining shares held by one Director of Subsidiary.
Holding Company transferred 90 shares to its representatives (individuals).
1. Filing Point No. VIII (Equity Share Capital breakup %):
Since the Holding Company is a Body Corporate, its shareholding should be reported under “Bodies Corporate”.
When the Holding Company transfers shares to its individual representatives, those shares are no longer held by the Body Corporate but by individuals.
Therefore:
Deduct the 90 shares transferred to representatives from Bodies Corporate shareholding.
Include these 90 shares under “Individuals” or under “Director/Directors Relative” if the representatives fall in that category.
Example:
Category Shareholding %
Bodies Corporate (96.07% - % of 90 shares)
Director/Director’s Relative or Individuals % of 90 shares
2. Filing Point V (Details of shares held at AGM date):
The names of the actual shareholders as per share register at the date of AGM must be mentioned.
So, the representatives/nominees' names who hold the 90 shares will appear instead of Holding Company for those shares.
The Holding Company’s name will appear only against the shares it still holds.
Summary:
Point No. What to mention
VIII Split % shareholding between Body Corporate and Individuals (representatives) as per actual shareholding at AGM date.
V Names of the actual shareholders as per register on AGM date (representatives' names included).
Situation recap:
Holding Company (a corporate entity) holds 96.07% shares in Subsidiary Co.
Remaining shares held by one Director of Subsidiary.
Holding Company transferred 90 shares to its representatives (individuals).
1. Filing Point No. VIII (Equity Share Capital breakup %):
Since the Holding Company is a Body Corporate, its shareholding should be reported under “Bodies Corporate”.
When the Holding Company transfers shares to its individual representatives, those shares are no longer held by the Body Corporate but by individuals.
Therefore:
Deduct the 90 shares transferred to representatives from Bodies Corporate shareholding.
Include these 90 shares under “Individuals” or under “Director/Directors Relative” if the representatives fall in that category.
Example:
Category Shareholding %
Bodies Corporate (96.07% - % of 90 shares)
Director/Director’s Relative or Individuals % of 90 shares
2. Filing Point V (Details of shares held at AGM date):
The names of the actual shareholders as per share register at the date of AGM must be mentioned.
So, the representatives/nominees' names who hold the 90 shares will appear instead of Holding Company for those shares.
The Holding Company’s name will appear only against the shares it still holds.
Summary:
Point No. What to mention
VIII Split % shareholding between Body Corporate and Individuals (representatives) as per actual shareholding at AGM date.
V Names of the actual shareholders as per register on AGM date (representatives' names included).
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