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SHARES (CONVERTIBLE SECURITIES (Is a security (or a preferred stock,…
SHARES 
SHARES BASED PAYMENT
CASH-SETTLED SHARE BASED PAYMENT - Entity acquires goods or services by incurring liabilities to the supplier of those goods or services for amount that are based on the price (or value ) of the entity's shares or other equity instruments of the entity .
EQUITY-SETTLED SHARE BASED PAYMENT - Entity receive goods or services as consideration for equity instrument of the entity .
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BONUS ISSUES
An issue of shares to existing owners as the substitute for the payment of cash , particularly as a substitute for a cash dividend .
RIGHT ISSUES
An issue of new shares giving existing shareholders the right to an additional number of shares in proportion to their current shareholdings.
OPTIONS AND WARRANTS
OPTIONS - Contract between two parties in which one party acquires the right, but not the obligations to purchase or sell the underlying asset, at an agreed price, on or before the specific date.
WARRANTS - An instrument registered and traded separately , which gives the holder the right to get specified number of shares at a predetermined price and date .
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