Q.
1
Reason (R): Since share premium is not a trading profit, it is not distributed to shareholders.
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A
Both (A) and (R) are true but (R) is not the correct explanation of (A)
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B
(A) is false but (R) is correct.
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C
Both (A) and (R) are true and (R) is correct explanation of (A).
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D
(A) is correct but (R) is false