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The following falls under the category of external restructuring: (a) Capital Reduction by the company (b) Creation of a new SBU (c) Reducing the face value of the equity shares of the company (d) Consolidation of share capital (e) Stock-split (f) Issue of sweat equity (g) Issue of ESOP

Accounting Nov 20, 2020

The following falls under the category of external restructuring:

(a) Capital Reduction by the company

(b) Creation of a new SBU

(c) Reducing the face value of the equity shares of the company

(d) Consolidation of share capital

(e) Stock-split

(f) Issue of sweat equity

(g) Issue of ESOP

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