If securities premium reserves increases and there is a new issue of shares and debentures then where the premium amount will be added in cash flow statement? Explain with reason

Dear Student

In both the cases of Issue of shares or Debentures if securities premium is increased then it shall be added in Financing activity only as both the shares or debentures are in financing activity.


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Spr is always added in financing activities please clarify if shares and debentures are issued at par or premium otherwise spr is always added in financing activity it being part of share capital
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@tanya no such information is given
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