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Redemption of Debentures

Which of the ...

Question

Which of the following is considered a capital receipt?
1. Loan recoveries
2. Provident funds deposits
3. Grants

1 and 2 only

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1 and 3 only

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2 and 3 only

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1, 2 and 3

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Solution

The correct option is B 1 and 3 only
Capital receipts: This is the income flow from one of the following sources. Cash from the sale of fixed assets, Cash from the sale of shares in the business, Cash from the issuance of a debt instrument which includes loans and bonds and also grants. Among the given options, provident fund deposits are not included under capital receipts.

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Q70. Which of the following is not part of capital account?

1. Foreign Loans

2. Foreign Direct Investment

3. Private Remittances

3. Portfolio Investment

निम्नलिखित में से कौन पूंजी खाते का हिस्सा नहीं है?

1. विदेशी ऋण

2. प्रत्यक्ष विदेशी निवेश

3. निजी प्रेषण

4. पोर्टफोलियो निवेश

सही उत्तर कूट है:

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