Rights Issue Call Money

Once rights issue shares are allotted and listed, investors may come across another important concept—call money. This applies only when shares are issued as partly paid shares under a rights issue.

Understanding Call Money in a Rights Issue

In some rights issues, companies allow shareholders to pay the issue price in installments instead of upfront. At the time of allotment, investors pay only a portion of the share price. The remaining unpaid amount is known as call money.

Call money represents the balance amount that the company will collect later from shareholders who hold partly paid rights shares. As per SEBI regulations, the company must collect the entire call money within 12 months from the date of allotment.

Call Money vs Rights Issue

Aspect

Rights Issue

Call Money

What it is

Offer to buy additional shares

Remaining amount payable on partly paid shares

When it applies

At the time of fundraising

After allotment, if shares are partly paid

Mandatory

Optional for shareholders

Mandatory if you hold partly paid shares

Consequence of ignoring

REs may lapse

Shares may be forfeited

Approval and Announcement of Call Money

Before collecting call money, the company must formally approve the call:

  • The Board of Directors or an authorised committee passes a resolution approving the call.
  • Once approved, the company informs the stock exchanges.
  • Public notices are released in widely circulated newspapers such as Financial Express and Business Standard, and also published in exchange bulletins.

Intimation to Shareholders

After the call is announced:

  • Shareholders receive a call notice specifying:
    • Amount payable per share
    • Due date for payment
    • Mode of payment
  • A minimum notice period of 15 days is provided.
  • Companies may issue reminders before the payment deadline.
  • The Board has the discretion to extend or revise timelines if required.

Payment of Call Money

Payment of call money in a rights issue is regulated and structured to protect investors.

Accepted modes include:

  • ASBA facility through Self-Certified Syndicate Banks (online or branch-based).
  • 3-in-1 accounts (bank + demat + trading), where supported by the broker.

UPI is generally not permitted for call money payments in rights issues.

Record Date and Trading Suspension

To determine who is liable to pay call money:

  • The company fixes a Call Record Date.
  • Only shareholders holding partly paid shares on this date are required to pay.
  • Trading in partly paid shares may be temporarily suspended before the record date to ensure accuracy of shareholder records.

Trading of Partly Paid Rights Shares

Partly paid rights shares are treated differently from fully paid shares:

  • They are assigned a separate ISIN and trade independently on the stock exchange.
  • These shares can be bought or sold during the permitted trading period.
  • Once the final call money is paid:
    • The partly paid shares become fully paid.
    • They are merged with the existing equity shares.
    • Trading then continues under the same ISIN as the original equity shares.

Consequences of Non-Payment of Call Money

Failure to pay call money can have serious implications:

  • Interest may be charged on delayed payments (commonly up to 10% p.a.).
  • Unpaid amounts (along with interest) may be adjusted against future dividends, if any.
  • Persistent default can lead to forfeiture of partly paid shares.
    • In such cases, both the shares and the amount already paid are lost.
    • Forfeited shares cannot be traded and become worthless.

Key Takeaways

  • Call money applies only to partly paid rights issue shares.
  • Companies must complete call money collection within 12 months of allotment.
  • Payment is typically made via ASBA or approved banking channels.
  • Partly paid shares trade under a different ISIN until fully paid.
  • Non-payment can result in interest, deductions, or forfeiture.

Frequently Asked Questions

Rights issue call money is the remaining amount payable by shareholders when a company issues partly paid shares under a rights issue.

Investors initially pay only a portion of the issue price, and the balance is collected later through one or more calls approved by the company’s Board.

A call money notice is a formal intimation sent by the company to shareholders, informing them about the amount payable, due date, and payment mode for the pending call money on partly paid rights shares. It is issued after the Board approves the call.

Call money is issued by the company, following approval from its Board of Directors or an authorised committee.

The call details are announced to stock exchanges and communicated to shareholders through notices and public disclosures.

Call money can be paid through SEBI-approved banking channels, most commonly via ASBA using your net banking account with a Self-Certified Syndicate Bank (SCSB).

Some brokers may also facilitate payment through linked trading-demat-bank accounts, where available.

Once paid, the amount is credited to the company, and the shares are converted into fully paid equity shares.