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
The premium on redemption of preference shares can be adjusted by debiting the Securities Premium Account and crediting the Preference Share Capital Account. This adjustment ensures that the premium is accounted for and reflects the reduction in the company's equity when the shares are redeemed. Additionally, the amount can be adjusted against the general reserves or retained earnings, depending on the company's accounting policies and legal provisions.
Capital reserve is the amount created to increase in market value of assets at the time of revaluation of assets.
No
The key difference between the capital market and the money market is the duration of the securities traded. The capital market deals with long-term securities like stocks and bonds, while the money market deals with short-term securities like treasury bills and commercial paper.
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
Yes it can use any of the capital reserves for the purpose, like Share Premium Account, Capital Redemption Reserve & Revaluation Reserve...
investment allowance reserve, capital reserve received in cash, security premium received in cash,capital redemption 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
Yes...revaluation reserve is a part of capital reserve.
no ,securities premium not used as a dividend