No, Capital reserves cannot be part of free reserves under S372A of Companies Act 1956.
No
Read your governing documents to determine how 'restricted reserves' are treated as accounts. Often, and state laws can dictate -- that 'restricted reserves' are mandated to be kept in separate accounts, in a bank, for example. Whether these are 'maintenance reserves' , 'capital reserves' or 'insurance deductible reserves', your chart of accounts should differentiate (each of) them from the association's operating account.
Yes, a private company can distribute dividends from capital profits in English law. The companies Act 2006 contains restrictions on dividend distributions (section 830 onwards) but does not differentiate between capital and revenue profits. As long as the capital profit is realised it is allowed.
When capital increases, interest rates fall.
Capital raising is the act of obtaining any form of capital in the capital structure, whether debt or equity. References: <a href="http://www.pegasusics.com/capital-raising.php">Capital Raising</a>
Companies judge whether to use billboard advertisements through their advertising segment of their company or and advertising agency.
It depends on whether or not the trees are blocking the companies' blades (so to speak).
He has not committed a capital offence.
This is an accounting method used by the Oil and Gas industry. Specifically, it is a method in which the company capitalizes costs associated with exploration to successfully locate reserves and expenses costs associated exploration that does not result in the discovery of reserves. Opposite to successful-efforts is Full Costing method in which all costs associated with exploration and development are capitalized whether any reserves are found our not.
There is gold all throughout the surface of the earth. China is a large country; it is not surprising that it includes gold deposits within its borders.
The importance of an army's reserves have always been a part of military planning when it comes to the battlefield. Many military historians and leaders have emphasized their importance, but in different ways. Clearly Carl Von Clausewitz speaks about reserves, and their numbers when a commander is calculating his situation in a battle. He advises field commanders to take note of his own reserves and where possible, a determination of the reserves of an enemy. Depending upon various circumstances, the size of an attacker's reserves may determine whether to retreat or to advance.One of Napoleon's opponents, the Archduke Charles, specifically advises that a commander requires a strong number of reserves to cover a losing army's retreat. Confederate General Robert E. Lee, as one US Civil War example, was successful in using his reserves to thwart an enemies pursuit when Lee was forced to retreat.
Although at least 98 countries no longer use the death penalty, there are still 58 nations that do use capital punishment. There is controversy on whether capital punishment is humane.