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Capital Reserves
1. This is raised with selling shares at a premium. As the difference among the market price less floatation costs and par value is credited to the capital reserve.2. Along with revaluation of the company's assets. This leads to a fictitious entry that is of the nature of a capital reserve.3. Via creation of a sinking fund.
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Normal 0 false false false EN-IN X-NONE X-NONE MicrosoftInternetExplorer4 How Yersinia enterol
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