Which of the following can be distributed among the shareholders?
مندرجہ ذیل میں سے کون سا حصہ داروں میں تقسیم کیا جا سکتا ہے؟
- capital reserve
- general reserve
- revaluation reserve
- none of these
Explanation
The general reserve can be distributed among the shareholders.
The general reserve can be used for the distribution of dividends among shareholders when profit is insufficient.
Reserves and surpluses are shown on the liabilities side of the balance sheet.
NA22-9-2023
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