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प्रश्न
Securities Premium Reserve is shown on the liabilities side of the Balance Sheet under the head:
विकल्प
Reserves and Surplus
Current Liabilities
Share Capital
None of the above
MCQ
उत्तर
Reserves and Surplus
Explanation:
Securities premium reserve is a sort of reserve, hence it's included under Reserves and excess on the liabilities side of the Balance Sheet.
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Distribution of Accumulated Profits, Reserves and Losses
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