Securities Premium Reserve arises when shares are issued at a premium and represents a component of funds received from shareholders. Since it arises in connection with the issue of share capital, the related cash inflow is classified as financing activity in the Cash Flow Statement.
Amount of Security Premium Reserve will be shown in
CUET UG 2022 — Accountancy Financial Statements
2022mcqmedium
Amount of Security Premium Reserve will be shown in
Official previous-year question
Held on 15 Jul 2022 · Verified 13 Jul 2026.
Options
- A
Operating activity
- B
Investing activity
- C
Financing activity
- D
Cash and Cash equivalent
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