What is the balance of Debenture Redemption Reserve transferred to General Reserve?


The amount proportionate to the debentures redeemed shall be transferred from Debenture Redemption Reserve (DRR) to General Reserve. For example, if the amount of Outstanding Debentures is Rs. 10,00,000 and there is a DRR of Rs. 1,00,000, then if 40% i.e. Rs. 4,00,000 debentures are redeemed. 40% of Rs. 1 ,00,000 i.e., Rs. 40,000 shall be transferred to General Reserve.

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