Section 52 Application of premiums received on issue of shares

for issue of unissued shares to members as fully paid bonus shares
-writing off the preliminary expenses
-writing off the expenses or commission paid or discount allowed on any issue of shares or debentures
-for premium on the redemption of any redeemable preference shares or debentures of the company
-for the purchase of its own shares

Thank you

Then what about distributing foreign expenses related to directors and dividend declared through Securities Premium Account