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प्रश्न
Shahi Ltd. decided to redeem its 8,000, 11% debentures of ₹ 100 each at a premium of 10%. The minimum amount transferred to the debenture redemption reserve will be:
पर्याय
₹ 8,00,000
₹ 4,00,000
₹ 2,00,000
₹ 2,20,000
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उत्तर
₹ 2,00,000
Explanation:
The minimum amount to be transferred to Debenture redemption reserve will be 25% of the nominal value of debentures as per the Rule 18(7)(c) of the Companies Act, 2013 i.e. ₹ 2,00,000.
Hence, the correct answer is ₹ 2,00,000.
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| Debentures Redemption Reserve | 50,000 |
| Surplus,i.e., Balance in Statement of Profit and Loss | 3,00,000 |
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