Which of the Following Is Not Included in the Amount

question 9

Multiple Choice

Which of the following is not included in the amount of shareholders' equity allocated to the holders of the preference shares on the consolidated balance sheet?

• A) The stated or par value of the preference shares.
• B) Cumulative dividends in arrears on the preference shares.
• C) Contributed surplus arising from the issue of preference shares.
• D) Redemption premium payable on redemption of preference shares.

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Definitions:

Elastic

Describes a situation in economics where the demand or supply for a product changes significantly when its price changes.

Inelastic

Refers to a market for a product or service that is price insensitive; that is, relatively small changes in price will not generate large changes in the quantity demanded.

Products

Items or services offered by a business to customers, which can include physical goods, services, and digital products.

Perceptions of Value

How consumers view the worth of a product or service based on its perceived benefits versus the cost, which influences their purchasing decisions.