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Simply put: a document may be incorporated by reference into a contract by expressly identifying the referenced document and clearly stating the referenced document is a part of the contract.
Incorporation by reference is the act of including a second document within another document by only mentioning the second document. This is done by attaching the document to the back of the court papers or contract. This act, if properly done, makes the entire second document a part of the main document.
A company executes a Share subscription agreement (SSA) in case of a fresh issue of shares. A shareholders' agreement (SHA) is a contract that contains the rights and obligations of the shareholders in a company.
The major difference between a Share purchase agreement and a share subscription agreement is that in a Share purchase agreement the consideration is credited into the account of the seller of the share (who is generally an investor or promoter of the company) who wants to sell his stake in the company.
A Share Subscription Agreement (SSA) as the name indicates is related to subscription of new shares of the company by a set of existing or new shareholders. Points to note: SSA is executed when a company is raising an investment from investors in lieu of shares issued by the company to the investors.