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Calculation of Reasonable Return Control Reserve fall short of reasonable return, the appropriations to this reserve can be reduced by…

Revenue Account This account is similar to the Profit and Loss Account of a trading or manufacturing concern. It is…

Capital Profit The amount of profit earned by the business from the sale of its assets, shares, and debentures is…

A capital reserve is an account on the balance sheet to prepare the company for any unforeseen events like inflation,…

Debentures of subsidiary company are held by holding company which are shown under the head ‘Investments’ in the Balance Sheet…

This law prevents companies that hold public utilities from using their profits to pay for unregulated business activities. Side endeavors…

An inter-company transactions list provides information on all transactions that have occurred between your company and your group entities. Intercompany…

An interim dividend is a dividend payment made before a company’s annual general meeting (AGM) and the release of final…

A revaluation of fixed assets is an action that may be required to accurately describe the true value of the…