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प्रश्न
Money Received Against Share Warrants is shown in the Balance Sheet under ______.
पर्याय
Shareholders’ Funds.
Other Long-term Liabilities.
Long-term Provisions.
Other Current Liabilities.
MCQ
रिकाम्या जागा भरा
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उत्तर
Money Received Against Share Warrants is shown in the Balance Sheet under Shareholders’ Funds.
Explanation:
Under Schedule III of the Companies Act, money received against share warrants is a main line item under Shareholders’ Funds. A share warrant gives the holder the right to get equity shares at a future date. Since this money will convert into equity shares and does not need to be paid back, it is treated as part of the owners’ equity rather than a liability.
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