According to the accounting standard, redeemable preference shares are classified as (a)   .

Redemption out of profit requires an equal amount of the shares redeemed to be transferred from (a)   account to the ordinary share account.

Company can only exercise the method of redemption out of capital if it satisfies the (a)   test.

Redemption of debentures is a repayment of loan capital and thus involves cash (a)   flows.

Debentures may be redeemed by lump sum or by (a)   .

A share buyback by (a)   method will reduces the number of outstanding shares.

When the shares repurchased are not to be cancelled, it will be held as (a)   shares.

Gain on resale of treasury shares is adjusted to (a)   account.

Loss on resale of treasury shares is adjusted to (a)   account.