1) The Bangladesh Securities and Exchange Commission (BSEC) has issued a circular prohibiting listed companies from accepting share money deposits from shareholders under any name like "share money deposit" or any other name. 2) Any money received from shareholders as share money deposit that has been accounted for as potential share capital or other reserves must be adjusted against paid-up capital within six months of the circular date. 3) Until such money is adjusted against paid-up capital, it must be considered as potential share capital and included in calculations of earnings per share (EPS).

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