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प्रश्न
Wellness Co. Ltd. (an unlisted company) has issued 20,000, 9% Debentures of ₹ 100 each at a premium of 10% on 1st April, 2018 redeemable as follows:
| 31st March, 2021 | 10,000 debentures |
| 31st March, 2022 | 4,000 debentures |
| 31st March, 2023 | balance debentures |
It transferred the required amount to Debentures Redemption Reserve on due date. How much amount will be transferred to General Reserve on 31st March, 2021
विकल्प
₹ 2,50,000
₹ 1,00,000
₹ 2,00,000
₹ 5,00,000
MCQ
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उत्तर
₹ 1,00,000
Explanation:
Total debentures = 20,000 debentures × ₹ 100 = ₹ 20,00,000
Debentures redeemed on 31st March 2021 = 10,000 debentures × ₹ 100 = ₹ 10,00,000
DRR requirement (as per SEBI for unlisted companies) = 10% of face value of debentures being redeemed
10% of ₹ 10,00,000 = ₹ 1,00,000
After redemption, the DRR is no longer needed for these debentures and is transferred to General Reserve.
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