Section 4(4) in Companies (Share Capital and Debentures) Rules, 2014
(4)The Board of Directors shall, inter alia, disclose in the Board's Report for the financial year in which the issue of equity shares with differential rights was completed, the following details, namely:-(a)the total number of shares allotted with differential rights;(b)the details of the differential rights relating to voting rights and dividends;(c)the percentage of the shares with differential rights to the total post issue equity share capital with differential rights issued at any point of time and percentage of voting rights which the equity share capital with differential voting right shall carry to the total voting right of the aggregate equity share capital;(d)the price at which such shares have been issued;(e)the particulars of promoters, directors or key managerial personnel to whom such shares are issued;(f)the change in control, if any, in the company consequent to the issue of equity shares with differential voting rights;(g)the diluted Earning Per Share pursuant to the issue of each class of shares, calculated in accordance with the applicable accounting standards;(h)the pre and post issue shareholding pattern along with voting rights in the format specified under sub-rule (2) of rule 4.
