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Which of the following statement is true about the Revaluation reserve? a. It can be used to distribute the dividend to the shareholders b. It

Which of the following statement is true about the Revaluation reserve?
a.
It can be used to distribute the dividend to the shareholders
b.
It can be realized after the asset is sold or scrapped off
c.
It reflects in the decreased value of non-current assets
d.
None of the options

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