(i) Sweat equity is the best form of reward for those who contribute to the growth of a company. Discuss. To start with, sweat equity are basically the shares that are issued by any listed organization to its staff and employees in accordance with the SEBI regulations and Companies Act of 1956. They are regarded as the best form of reward for those who contribute to the growth of a company due to the following reasons: The price of these shares can never be less than the highest value of average of weekly low and high closing prices for duration of 6 months or otherwise, during the 2 weeks time preceding the relevant. The total amount of these shares that gets issued is regarded as part of the managerial remuneration, in case shares are directly issued by a manager or a director These shares come with a lock-in period of 3 years, from the date of allotment (ii) Why do investor add real estate in their portfolio? A number of investors usually add real estate in their portfolio of services due to the following reasons: Extremely high rate of