While distributing surplus, care has to be taken for

Solvency requirements
Increasing free assets
Both A & B
None of the above

The correct answer is: C. Both A & B

Solvency requirements are the minimum amount of assets that a company must have to cover its liabilities. If a company does not meet its solvency requirements, it may be forced to close down. Increasing free assets is important because it allows a company to have more financial flexibility. This can be helpful in times of economic downturn or when a company needs to make large investments.

Here is a brief explanation of each option:

  • A. Solvency requirements

Solvency requirements are the minimum amount of assets that a company must have to cover its liabilities. This means that a company must have enough assets to pay off its debts if it were to go out of business. Solvency requirements are important because they protect creditors and investors. If a company does not meet its solvency requirements, it may be forced to close down.

  • B. Increasing free assets

Free assets are the assets that a company has after it has paid off its liabilities. Increasing free assets is important because it allows a company to have more financial flexibility. This can be helpful in times of economic downturn or when a company needs to make large investments.

  • C. Both A & B

Both solvency requirements and increasing free assets are important considerations when distributing surplus. A company must ensure that it has enough assets to cover its liabilities, but it also needs to have enough assets to remain financially flexible.