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Question -

Give four examples each of revenue reserve and capital reserves.



Answer -

Four examples of revenue reserve are given below.

  • General Reserve
  • Retained Earnings
  • Dividend Equalisation Reserve
  • Debenture Redemption Reserve

Four examples of capital reserve are given below.

  • Issues of shares at premium
  • Profit or issue of shares
  • Sale of fixed assets
  • Profit on redemption of debentures

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