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State any three purposes for which securities premium can be utilized.

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1. for issue of fully paid up bonus shares. 2. payment of premium on redemption of preference shares and debentures. 3. Write off of preliminary expenses. 4. Buyback of shares.
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Is a partner entitled to salary if he works more than others if partnership deed is silent?
No partner is entitled to a salary if Partnership Deed is silent on it. It doesnt make any difference if he works more than others, if Partnership Deed is silent on it.
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A company has a loan of Rs.15,00,000 as part of its capital employed. The interest payable on Loan is 15% and the ROI of the company is 25%. The rate of income tax is 60%. What is the gain to shareholders due to the loan raised by the company?
ROI = EBIT/ Capital EmployedEBIT = ROI × Capital Employed = 25% × 20,00,000 = 5,00,000 Intrest = 20,00,000 × 15% = 3,00,000 Shareholders Gain = EAT ( Earning After Tax) = (EBIT - Intrest)...
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Meaning of partnership term
Partnership is the legal relation between two or more persons who have agreed to share profits and losses of the business carried on by all or any of them acting for all.

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