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**Sweat Equity Shares | Company Law Chapter-7 | Issue of Securities | CWG for BCom**

Welcome to **CWG for BCom**!
In this video, we explain the concept of **Sweat Equity Shares** under **Chapter-7: Issue of Securities** from **Company Law**, as per the **Companies Act, 2013**. This is an important and frequently asked topic for **BCOM, BBA, CA, CS, and CMA** students.

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### **What You’ll Learn in This Video:**
Meaning and Definition of **Sweat Equity Shares**
Eligibility Criteria & Conditions for Issue
Legal Provisions under **Section 54 of the Companies Act, 2013**
Purpose: Issued for Know-How, Intellectual Property & Value Additions
Difference Between Sweat Equity Shares & ESOPs
Board & Shareholder Approvals Required
Real-World Examples & Exam-Oriented Explanation

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### **Who Should Watch This Video?**
BCOM & BBA Students
CA, CS & CMA Aspirants
Students Preparing for Company Law Exams (2025-26)

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