Difference Between Internal & External Reconstruction

Internal reconstruction which is carried out without liquidating the company and forming a new one, , there may be external reconstruction.

Wherever an undertaking is being carried on by a company and is in substance transferred, not to an outsider, but to another company consisting substantially of the same shareholders with a view to its being continued by the transferee company, there is external reconstruction. Such external reconstruction is essen-tially covered under the category ‘amalgamation in the nature of merger’ in AS-14.

 

Basis Internal Reconstruction External Reconstruction
Liquidation The Existing company is not liquidated The existing compa ny is liquidate d.
Formation No new company is formed but o nly A new company is formed to take
The right of Shre Holders and Creditors are Changed over the liquidated c ompany.
Reduction  of capital There is certain red uction of capital and sometimes the outside liabiliies like debenture holders may have to reduce their claim. There is no reduction of capital. In fact the re is a fresh share capita l of the company.
Legal Internal  reconstruction  is  done  as Extern al reconstruction is regula ted
position per prov isions of se ction 100 of the Compan ies Act, 1956 *. by section 394 of the Compan ies Act’ 1956

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