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    <title>Where should we report the premium on issue of Equity Share Capital?</title>
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    <description>Premium on issue of equity share capital is treated as part of Reserves and must be reported in the Annual Return on FLA through the Information Reporting (FLAIR) online system under the Reserves and Surplus category in Section II.</description>
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      <description>Premium on issue of equity share capital is treated as part of Reserves and must be reported in the Annual Return on FLA through the Information Reporting (FLAIR) online system under the Reserves and Surplus category in Section II.</description>
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