Dilip Simha G V (Student CA CPT CWA Inter) (123 Points)
16 March 2011
sharehoder's equity basically wo chis hai jo shareholder logoko belong karta hai
kya belong karta hai?
pehele share capital,face value par,wo chis co. ka liability hai kiuki share capital ke amount jo haiwo apke hai
secondly,reserves,basically free reserves ,ye chis aise hai kiuki co. ka jo profit se apko jitna dividend dena tha utna na deke thora kam dia aur apkehi dividend ka ek part reserves me transfer kara dia ,islie ap ye maan sakte ki jo free reserve hai wo apke yanni shareholder ka hai
therefore shareholders equity=share capital+free reserves
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