A company may provide financial assistance for the purchase of its own shares under the following circumstances:

1. Commission or Brokerage Fees:

   • A company may pay commission or brokerage for the subscription of shares if authorized by its constitution. However, this must not exceed 10% of the price of the shares.

2. Lending Money as Part of Ordinary Business:

   • If the company is engaged in lending as part of its normal business operations, it may provide financial assistance to customers who use the funds to purchase its shares.

3. Employee Share Schemes:

   • A company may provide financial assistance for share purchases if it is part of a scheme for the benefit of employees, including salaried directors.

4. Loans to Employees (excluding Directors):

   • The company may grant loans to employees, except directors, in genuine employment, for the purpose of purchasing shares.

5. Use of Lawful Dividends:

   • Shareholders may use dividends declared by the company to discharge any liability on their shares, which is considered an indirect form of financial assistance.