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How many of the transactions does not affect the balance

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Problem 1: How many of the transactions below does not affect the balance of accumulated profits?

I. share split II. appropriation for plant expansion III. conversion of preference shares to ordinary shares where the original issue price of preference shares is greater than the aggregate par value of ordinary shares. IV. Retirement of treasury shares below par value

A. 0

b. 1

C. 2

D. 3

E. 4

Reference no: EM132779450

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