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.

---

Definitions:

Intrinsic Benefits

Refers to advantages that come inherently or naturally from engaging in a particular activity, without any external rewards.

Complying

Acting according to a command, request, law, or wish.

Request

A solicitation or petition for something to be provided or performed, often communicated in a polite or formal manner.

Product Features

are the distinct attributes or aspects of a product that provide value, meet customer needs, or differentiate it from competitors.