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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.
Precautions for determination of iodine number of lipids? 1. If using the pipette for transferring the oil, allow the pipette to drain slowly and completely, as oil takes time
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