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Q. Profit and Loss Account of General Insurance Companies are prepared in … ………

Q. For amalgamation in the nature of merger, the shareholders holding at least or more of the equity shares of the transferor company becomes the equity shareholders of the transferee company.

Q. No company limited by shares shall issue any preference share which is redeemable after the expiry of …….. years from the date of issue.

Q. The security premium account is shown in the balance sheet under the head……….

Q. When own debentures are cancelled, any profit on cancellation is transferred to ‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Q. Share forfeited Account is shown on the liabilities side of the balance sheet‐‐‐‐‐‐‐‐‐‐‐‐

Q. Out of the unrealized profits, a holding company’s share is reduced from the stock and

Q. Any increase in the value of assets is…. to capital reduction

Q. The discount on re-issue of forfeited shares is debited to ---- a/c.

Q. Own debenture account will appear on the …… side of B/S