i think it is a capital Reserve because it has limited use.it can be used only for 5 purposes i.e. in accordance with sec.78 and for buy back in accordance with sec.77A
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capital reserve is not a free reserve
Capital reserve is the amount created to increase in market value of assets at the time of revaluation of assets.
No
In simple structure,there is only common stock.There are no potentially dilutive securities. In complex structure potentially dilutive securities are present. Dilutive here means that the securities are capable of affecting the earnings per share in a downward direction. the securities are simply either bonds,option,etc
DECREASES
Securities premium reserve is the amount when securities are issued at premium that is more than their face value.
No. CRR should be created out of divisible profits only
Share Premium is a Capital Reserve. They cannot pay dividends because share premium is a non trading activity.
yes
investment allowance reserve, capital reserve received in cash, security premium received in cash,capital redemption reserve,
Yes it can use any of the capital reserves for the purpose, like Share Premium Account, Capital Redemption Reserve & Revaluation Reserve...
Berkshire Capital Securities was created in 1983.
The official reserve account, a subdivision of the capital account, is the foreign currency and securities held by the government, usually by its central bank, and is used to balance the payments from year to year.
capital reserve is not a free reserve
The securities held as assets by the Federal Reserve Banks consist mainly of
no ,securities premium not used as a dividend
Yes...revaluation reserve is a part of capital reserve.