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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