Which of the Following Elements Is Usually Not Included in the Book

question 22

Multiple Choice

Which of the following elements is usually not included in the book value of capital?

• A)the par value of shares
• B)the FI's earnings
• C)loan loss reserve
• D)the surplus value of shares

---

Definitions:

Nature Reveal Itself

The process by which natural phenomena and landscapes are presented or interpreted through art, science, or direct observation, highlighting their inherent beauty and complexity.

Vairocana Buddha

Considered a prime cosmic Buddha in Mahayana Buddhism, Vairocana symbolizes the embodiment of the Dharmakaya, representing the universal aspect of the historical Gautama Buddha.

Tang Sculptors

Artists from the Tang Dynasty in China, noted for their advances in Buddhist sculpture and the creation of lifelike figures.

Monumental Simplicity

A term describing art or architecture that is grand in scale yet simple in design, focusing on the power of form and space.