Accountancy Part BFinancial Statements of a Company

Money received against share warrants' is to be disclosed as a separa…

Money received against share warrants' is to be disclosed as a separate item under which head/sub-head......

Answer & explanation

Correct answer: option 1

The correct answer is Option (1) → Shareholder’s fund

NCERT (2026-27 edition):
Money Received against share warrants – “It is the amount received by the company which are converted into shares at a specified date on a specified rate. The instrument issued against the amount so received as share warrants. Money received against share warrants’ to be disclosed as a separate line item under ‘shareholder’s fund’.”