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Reserve....

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Guest (Querist)
08 September 2011 what is dividend equalisation reserve. what are its requirement in companies act.....
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VISHRUT

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VISHRUT (Expert)
09 September 2011 In order to stabilise dividend every year a separate reserve is created every year so that even in case of loss the company can declare good dividend and satisfy investor's expectation.

As per companies act you have to show it separately only no other specific demand is specified.
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Guest

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09 September 2011 and can a company tfr amt from revaluation reserve to general reserve.
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C A S.S.Agarwal, M.Com.,LL.B,

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C A S.S.Agarwal, M.Com.,LL.B, (Expert)
10 September 2011 I agree with the expert
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