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Constraints

NOT NULL CONSTRAINT -    Ensures that a column cannot have a null value. DEFAULT CONSTRAINT -    Provides a default value for a column when none is specified  UNIQUE CONSTRAINT -   Ensures that all values in columns are different  CHECK CONSTRAINT -   Makes sure that all values in a column satisfy certain criteria  PRIMARY KEY CONSTRAINT -   Used to uniquely identify a row in the table  FOREIGN KEY CONSTRAINT -   Used to ensure referential integrity of the data  Primary Key - is used uniquely to identify each row in a table . It can consist of one or more columns on a table . When Multiple columns are used on a table it is called composite key.  Foreign Key - Foreign key is a column or columns that references a column most often primary key of another table . The purpose of foreign key is to maintain referential integrity of the data. Pg admin  Data base - training - right click on training - query click  Always add semi colen to run the query  Int - integer  varchar - variable charact
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Investment Attributes

1. PPF (Public Provident Fund)- When you consider traditional investment it is saving cum investment approach because it gives a mix of sebi , tax benefit. You can claim for tax rebate . Generally it has maturity of 15 years starting minimum of Rs 500 to maximum of Rs 150000 in financial year. It gives return of 8%. It was found in 1968. Tax exemption was under atc .It was offered by finance ministry . Returns are not fixed . Interest rate keeps on compounding and after every 5 year you want to withdraw you can a amount.

2.Equity Share Capital -

A) Authorised Share Capital - Thee maximum amount of capital the company is allowing during the lifetime of company during IPO. For example 1500 Cr maximum.

B) Issued Share Capital - when they come across IPO , they will not need 1500cr they need 200 cr so they can keep 1300 cr for future.

C) Subscribed share capital- When subscription is under , they will consider as maximum value.

D) Paid up Capital - Company have to make proper transparent balance sheet , Every call was considered as paid up capital . Now the scenario is changed we do not have any call , it full and final one call ,Suppose my issue share capital is 200 CR but my subscribed capital is 180 cr out of 180 cr how much i use for my operation which 100 so that is my paid up capital.

E) Right Share- Company issue only to its existing shareholders. If you are willing to invest more in company then You can proceed with that the company will send the link to investor to invest.

F) Bonus Shares - I have 50 shares on every 5 share company is going to issue me 1 more share , how many shares will bet here ?

It will be 10 shares , so 50 i have already have 10 i will get from company , I use my authorised capital only for bonus shares 

G) Sweat Equity Shares - It is in the union outstanding workers who have generated good returns  during the performance appraisal , they will allot them the shares , cost is not beared by employee in the form of kind or appreciation . It is a taxable income because it is kind of capital gain when they sell it.

H) ESOP - Esop is for employees whether good or bad in work . They will give discounted price share.



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