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of <h1>Understanding Free Reserves: Section 2(43) of Companies Act 2013 and Distribution Exclusions Explained</h1> Free reserves, as defined by section 2(43) of the Companies Act, 2013, refer to reserves available for distribution as dividends according to a company's latest audited balance sheet. However, this excludes amounts from unrealized gains, notional gains, or asset revaluation, and any changes in the carrying amount of assets or liabilities recognized in equity, such as surpluses in the profit and loss account due to fair value measurement.
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