Glossary · Fundamentals
Reserves रिज़र्व
Profits kept in the business over time instead of being paid out as dividends.
हिंदी में: रिज़र्व
समय के साथ कारोबार में रखे गए मुनाफ़े, जो डिविडेंड के रूप में नहीं बाँटे गए।
How it is used in the lessons
Equity: what is left for shareholders after liabilities: share capital plus reserves and surplus.
Directors' report: dividend, transfers to reserves, subsidiaries, and related-party contracts.
A bonus issue gives existing shareholders free additional shares from company reserves, in a fixed ratio.
From Corporate Actions: Dividends, Bonus, Splits, Rights and Buybacks
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Definitions are for education. They are not investment advice. Check official sources such as SEBI and NSE for current rules.