社員または株主からの借入・預金 | 2013年会社法 - 第2部

Apart from Loans from Banks and NBFCs, companies do have options to borrow funds from shareholders or members. However, since funds are involved of the shareholders, therefore, company law contains detailed provisions related to loans and deposits from Member or shareholders. Companies are required to follow detailed procedure to obtain deposits and also are required to repay the same within committed time.

Part-1 of this article can be read here.

In continuation of last article, following are the additional provisions and rules applicable on borrowing from Members or shareholders:

1. Security Against Charge in case of Secured Deposits

• In case of secured deposit, every company shall provide for security by way of a charge on its assets excluding intangible assets of the company.
• Such charge is created for the due repayment of the amount of deposit and interest thereon.
• Amount of charge shall not be less than the amount remaining unsecured by the deposit insurance.
• Amount of deposit and interest thereon shall not exceed the market value of such assets as assessed by a registered valuer.
• The Company shall ensure that amount of security deposit and value of Deposit insurance is not less than amount of deposit and interest thereon.

2. Trustees for Secured Deposits

a. Appointment of Trustee for Depositors

• In case the company is inviting secured deposits, the company shall appoint one or more trustees for creating security for deposits.
• Such trustees shall be appointed prior to issuance of circular or Advertisement for inviting deposits.
• Prior written consent is required to be obtained from trustee prior to their appointment.
• Trust deed shall be executed in Form DPT-2 at least 7 days prior to issuing the circular or advertisement.

b. Persons can’t be appointed as Trustees

• As per Rule 7(3) of The Companies (Acceptance of Deposits) Rules, following person can’t be appointed as trustee including a company that is in the business of providing trusteeship services, if the proposed trustee -
  • is a director, key managerial personnel or any other officer or an employee of the company or of its holding, subsidiary or associate company or a depositor in the company;
  • is indebted to the company, or its subsidiary or its holding or associate company or a subsidiary of such holding company;
  • has any material pecuniary relationship with the company;
  • has entered into any guarantee arrangement in respect of principal debts secured by the deposits or interest thereon;
  • is related to any person specified in clause (a) above

c. Removal of Trustee

• No trustee shall be removed after the issue of circular or advertisement and before the expiry of his term.
• However, he can be removed with the consent of all the directors present at a meeting of the board.
• Provided that in case the company is required to have independent directors, at least one independent director shall be present in such meeting of the Board.

d. Duties of Trustees

Every person appointed as trustee for secured deposit is required to fulfill following duties:

1. Ensure that the assets against which charge is created alongwith amount of deposit insurance is sufficent to cover the repayment of the principal amount of secured deposit and interest thereon.
2. Get Satisfied that circular or advertisement inviting deposits does not contain any information which is against the provisions of the Act;
3. ensure that the company does not commit any breach of covenants and provisions of the trust deed;
4. Take reasonable steps in case of any breach of covenants of the trust deed;
5. Call meetings of deposits as and when required.
6. Supervise the implementation of the conditions regarding creation of security for deposits and the terms of deposit insurance;
7. Take necessary actions in case security becomes enforceable;
8. Take necessary actions for protection of interest of depositors and to resolve their grievances.

e. Meeting of Depositors

The trustee shall call a meeting of all the depositors on-

1. Receipt of request signed by atleast 1/10th of depositors in value for the time being outstanding;
2. Happening of any event which is a default and which may affect the interest of depositors in opinion of trustee.

3. Register of Depositors

• Every company accepting deposits shall maintain a registered at its registered office wherein following information shall be entered of each depositor;
  • name, address and PAN of the depositors;
  • particulars of guardian, in case of a minor;
  • particulars of the nominee;
  • Deposit receipt number;
  • date and the amount of each deposit;
  • duration of the deposit and the date on which each deposit is repayable;
  • Rate of Interest
  • due date for payment of interest;
  • Instructions for payment of interest and for non-deduction of TDS, if any;
  • date or dates on which the payment of interest shall be made;
  • particulars of security or charge created for repayment of deposits;

• 預金台帳の情報は、領収書の発行日から7日以内に更新しなければなりません。
• 当該台帳は、最新の記載が行われた会計年度から少なくとも8年間保存することが義務付けられています。

4. 年次報告書

• 本規則が適用されるすべての会社は、毎年6月30日までに、会社登記官に対してForm DPT-3による年次報告書を提出しなければなりません。
• 当該報告書は、手数料を添えてForm DPT-3で提出するものとします。
• 当該フォームには、その年の3月31日時点の情報を含め、会社の監査人による適正な監査を受け、その旨の宣言を監査人が提出しなければなりません。

5. 財務諸表における開示

• 非公開会社以外のすべての会社は、取締役から受け取った金額を財務諸表に開示しなければなりません。
• すべての非公開会社は、取締役および取締役の親族から受け取った金額を財務諸表に開示しなければなりません。

6. コンプライアンス違反の結果

1. 預金の返済遅延に対するペナルティ利息

• 会社（預金の受入れ）規則第17条に基づき、満期を迎え請求があったにもかかわらず預金が未払いである場合、会社は延滞期間に対して年率18%のペナルティ利息を支払わなければなりません。

2. 審判所への申し立て

• 会社が預金またはその利息を返済できない場合、預金者は審判所に対し、会社への返済命令、または当該不履行により預金者が被った損失や損害に対する賠償を求める申し立てを行うことができます。

3. 詐欺に対する損害賠償

• 預金者を欺く意図、またはその他の詐欺的な目的で預金を受け入れた場合、当該預金の受入れに責任を負う会社の役員は、責任の制限なく、預金者が被った損失または損害に対して個人的に責任を負うものとします。
• さらに、会社の預金返済不履行の結果として損失を被った個人またはグループは、訴訟や法的手続きを開始することができます。

4. コンプライアンス違反に対する罰則

• 会社法に違反して預金を受け入れもしくは勧誘した場合、または指定された期間内に預金もしくはその利息を返済できなかった場合、以下の罰則が適用されます：
  • 預金額およびその利息に加え、会社は、受け入れた預金額の2倍または1億ルピーのいずれか低い方の金額を上限とする罰金が科されます。さらに、当該罰金は最大10億ルピーまで引き上げられる可能性があります。
• また、違反した役員は、最大7年の禁固刑、および250万ルピー以上2億ルピー以下の罰金が科される可能性があります。

• さらに、会社またはその他の者が、特定の罰則が規定されていない本規則の条項に違反した場合、会社および違反した役員には最大5,000ルピーの罰金が科されます。違反が継続する場合、初日以降の違反継続日数1日につき最大500ルピーの追加罰金が課されます。

7. その他の規定

a. 預金条件の変更

• 会社（預金の受入れ）規則第3条(7)に基づき、会社は、預金者に不利益または損害を与えるような預金条件の変更を行う権利を自らに留保することはできません。

b. 借入金による預金の禁止

• 預金者が、当該預金が他者から借り入れた資金によるものではない旨の宣言を行わない限り、預金の受入れや更新はできません。

c. Issuance of Depository Receipt to Depositor

• Upon acceptance or newel of deposit, every company shall issue to the depositor a receipt for the amount received by the company.
• Such receipt should be issued within 21 days from the date of receipt of money or realisation of cheque or date of renewal.
• Such receipt shall contain:
  • the date of deposit;
  • Name and address of the Depositor
  • Amount received as deposits;
  • Rate of Interest and
  • the date on which the deposit is repayable.