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Balance sheet

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Querist : Anonymous

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Querist : Anonymous (Querist)
01 November 2011 why is capital reserve being non-divisible profit shown under the head shareholders funds ?
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CA Anshu Agarwal

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CA Anshu Agarwal (Expert)
01 November 2011 capital reserve is non-divisible profit, that mean it can not be distributed as dividend.

however, that belongs to shareholders only.
Hence, it is shown under the head shareholders funds?
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Querist : Anonymous

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Querist : Anonymous (Querist)
02 November 2011 ok so yes it cannot be distributed as dividend but it can be used for the benefit of shareholderss in futures so it belongs to them ?
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