Capital reserve, part of the paid-up share capital that was deposited in a dollar by a foreign company, maintained in a foreign bank with the permission of the State Bank, reduced the value of the currency by the same amount of dollars. Value Added Calculation Account Dollar Reserve Account Reserve Account Sum Assets of any book that was not appreciated, but it was appraised but a reserve was created and it was capitalized by Indian companies. (Profit) added to the Circuit Act, 1964, Second Schedule, RR l & 2
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