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Question:

Under which head is the ‘Debenture Redemption Reserve’ shown in the balance sheet?

Answer:

As per the Revised Schedule VI, Debenture Redemption Reserve (DRR) is shown in the Notes to Accounts of Reserve and Surplus. The final balance after adding DRR is shown as the subhead ‘Reserves and Surplus’ under the main head of Shareholders’ Funds on the Equity and Liabilities side of the Company’s Balance Sheet.


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