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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 is Flap tearing Poor preoperative surgical planning can result in flap of small size with inadequate exposure of the underlying bone. In an effort to increase the visibili
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