Q1. a.

The share capital structure of HUL for 2015-2016 is as follows:

Share Capital As at As at
31st March, 2016(Amount(In 31st March,
crores) 2015(Amount(In crores)
) )
Issued, subscribed and fully paid up
2,16,39,36,971 (March 31, 2015:
216.39 216.35
2,16,34,64,851) equity shares of Re. 1
each

As at As at
Equity Shares 31st March, 2016 31st March, 2015
Amount(In Amount(In
No. of shares crores) No. of shares crores)
Balance as at
the beginning
of the year 2,16,34,64,851 216.35 2,16,26,96,292 216.27
Add: ESOP
shares issued
during the
year 4,72,120 0.05 7,68,559 0.08
Balance as at
the end of
the year 2,16,39,36,971 216.39 2,16,34,64,851 216.35

The share capital for HUL has increased by 0.08 Crores and 0.05 in 2015 and 2016 respectively
The slight increase is due to the ESOP to management. implemented as 2001 HLL Stock Option
Plan at the Annual General Meeting
It grants of share options to eligible employees at market price as defined in SEBI
There is only one class of equity shares with the par value 1 Re.
The company has also made reserves for future SOPs to be given out

Q1. B.

Journal entries for changes- There have been just addition of ESOPs, over the course of last one year.

Transaction in 2016 Dr. Cr.

ESOP Issued Employees Salary 0.05
Share
option 0.05

ESOP Alloted Share option 0.05

Share
capital 0.05
All figures in Crores