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प्रश्न
While preparing the Balance Sheet of a company ‘Securities Premium’ is shown under:
पर्याय
Current Liability
Share Capital
Long-term Borrowings
None of the above
MCQ
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उत्तर
None of the above
Explanation:
Securities Premium is the amount received over and above the face value of shares. It is shown under the head:
Shareholders' Funds → Reserves and Surplus, as Securities Premium Reserve.
It is not part of Share Capital, Current Liabilities, or Long-term Borrowings.
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