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of <h1>New Rules for Reporting Reserves and Surplus in Financial Statements Under CCI 2009 Schedule-II</h1> The CCI (Form of Annual Statement of Accounts) Rules 2009, Schedule-II, outlines the framework for reporting reserves and surplus in financial statements. It includes categories such as Capital Reserve, Revaluation Reserve, Special Reserves, and General Reserve. Each category requires disclosure of the amount as per the last account, any additions during the year, and deductions made. This schedule ensures transparency and consistency in the financial reporting of reserves and surplus for the current and previous years, aiding in the assessment of financial health and compliance with statutory provisions.
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