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प्रश्न
Write a short note on the securities premium account.
टिप्पणी लिखिए
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उत्तर
When a company issues shares at a price more than the face value (nominal value), the shares are said to be issued at a premium. The excess is called a premium amount and is transferred to a securities premium account. Securities premium account is shown under reserves and surplus as a separate head in the Note to Account to the balance sheet.
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