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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.
What are the female pronucleus and the male pronucleus? The female pronucleus is the proper haploid nucleus of the egg cell. Male pronucleus is the haploid nucleus of the sperm
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