Before issue of bonus shares A. The partly paid-up shares, if any, are to be forfeited B.

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Before issue of bonus shares
A. The partly paid-up shares, if any, are to be forfeited
B. The partly paid-up shares, if any, are to be made fully paid-up
C. The partly paid-up shares, if any, will be converted into fully paid-up without receiving any cash
D. The partly paid-up shares, if any, will be shown in the Balance Sheet without any change

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