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where proposed dividend shown in consolidated balance sheet as per revised schedule vi
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Earlier proposed dividends was shown as an appropriation item in the profit & loss account
but now revised schedule VI requires appropriation directly in the reserves schedule and 
additional disclosures by way of notes to accounts as above.

 

 

 

/experts/proposed-dividend-in-revised-schedule-vi-1023274.asp#.VGIvffmUcb0

 

refer this also if u want...........

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