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प्रश्न
What are the components of shareholders’ funds?
अति संक्षिप्त उत्तर
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उत्तर
Shareholders’ funds represent the owners’ claim on the company. It consists of two main components:
- Share Capital, i.e., the amount raised by issue of shares, and
- Reserves and Surplus, i.e., accumulated profits retained in the business.
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