Securities Premium Reserve disclosure as per Ind AS for preparing Financial Statement as per Division II – Ind AS Schedule III to the Companies Act 2013

Meaning :The excess of the issue price of shares over their face value

It is an integral part of other Equity and shows under the head reserve and surplus after the capital reserve.

And while calculating Net worth, security premium is included.

Priyansh Minocha

Priyansh Minocha is C.E.O and Director at Amonest India Private Limited and Founder at Casolutionsglobal

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