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The translation reserve for a non-integral unit is Rs 8,00,000; 25% of the interest is sold. Amount released?

ARs 2,00,000
BRs 1,00,000
CRs 8,00,000
DRs 4,00,000
Answer & Solution
Correct answer: A. Rs 2,00,000
On partial disposal only the proportionate share is recognised, so 25% of Rs 8,00,000 is Rs 2,00,000.
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