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प्रश्न
Matrix Ltd. (an unlisted construction company) redeems its 7,000, 10% Debentures of ₹ 100 each in instalments as follows:
| Date of Redemption | Debentures to be redeemed |
| 31st March, 2022 | 2,000 |
| 31st March, 2023 | 3,000 |
| 31st March, 2024 | 2,000 |
How much will the company transfer from Debenture Redemption Reserve to General Reserve on 31st March, 2023?
संख्यात्मक
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उत्तर
1. Total Debentures issued:
7,000 debentures × ₹ 100 = ₹ 7,00,000
2. DRR Requirement:
DRR = 10% of ₹ 7,00,000 = ₹ 42,000
3. Total Debentures Redeemed till 31st March, 2023:
= 2,000 (2022) + 3,000 (2023) = 5,000 debentures
= 5,000 × ₹ 100 = ₹ 5,00,000
4. Proportion of Debentures Redeemed:
= `(₹ 5,00,000)/(₹ 7,00,000) = 5/7`
5. Transfer to General Reserve:
= `5/7 × ₹ 42,000` = ₹ 30,000
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