Question

Equity shares issued at a discount or for consideration other than cash for providing know how or making available rights in the nature of intellectual property rights or value addition are known as:

• A. Stock Invest Scheme
• B. Employee Stock Purchase Scheme
• C. Right Issue of Shares
• D. Sweat Equity Shares

Answer 1

Answer:

D. Sweat Equity Shares

Sweat equity shares' are such equity shares, which are issued by a Company to its directors or employees at a discount or for consideration, other than cash, for providing their know-how or making available rights in the nature of intellectual property rights or value additions.