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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.
COMMO N EYE DEFECTS - 1 . Glaucoma - Pressure of aquous humour is increased, retina is degenerated. 2 . Presbyopia - Due to non etastic cilliary muscles,
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