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(v ) - ICSI

Annexure-III Model Dividend Distribution Policy 52 ... Companies licensed under Section 8 of the Companies Act, 2013 or ... (i ) any amount representing unrealised gains, notional gains or revaluation of assets, whether shown as reserve or otherwise, or (ii) any change in carrying amount of an asset or of a liability recognised ...

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  Model, Under, Revaluation

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