Commerce optional paper 1

Commerce Optional (UPSC-IAS):Daily Answer Writing Practice

https://www.civilservicegurukul.com/category/commerce-optional-daily-answer-writing-practice/


👆🏻 Civil Service Gurukul have updated all daily answer writing practice questions in one category.

In this initiative, we have included last 20 years previous questions and current affairs questions.

this will be very helpful for Commerce Optional students.

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👆OPTIMUM CAPITAL STRUCTURE
FM topics of Paper 1 of Commerce Optional.
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👆FACTORS DETERMINING CAPITAL STRUCTURE
FM topics of Paper 1 of Commerce Optional.
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👉What are Participatory Funds and Non-Participatory Funds?

👁The amendment to Section 24 of the LIC Act, brought prior to commencing the IPO, segregated the previously single 'Life Fund' into the participatory and non-participatory funds.

✅Under a participatory policy, a policyholder can get a share of the profits of the company.

✅This is received as a bonus. Examples of such products offered by LIC include Jeevan Labhand BachatPlus.

✅No such sharing of profits happens under non-participatory products, which under the LIC fold includes policies such as Saral Pensionand Nivesh Plus.

✅As all insurance companies do, LIC also reinvests premium monies that policyholders pay.

The profits or surplus that comes about, as a result, was till September last year held in one single fund. This was the Life Fund.

✅The surplus was divided in the 95:5 ratio between policyholders(in the form of bonuses)and shareholders(in the form of dividends).


👉What has the Amendment changed?

But the amendment to Section 24 of the LIC Act has necessitated the segregation of the Life Fund into participatory and non-participatory funds, depending on the nature of the policies they support.

The amendment stipulates terms on how surplus is to be shared with respect to participatory and non-participatory funds.

✅As for non-participating funds, surplus from the non-participating business would be transferred to shareholders.

✅Surplus from participatory business, however, would be shared between policyholders and shareholders.

👉How does this change impact the shareholder?

✅The change, especially the one that has enabled 100% of the surplus in non-participatory funds to flow to the shareholder, has led to a massive jump in the Indian Embedded Value, or IEV.

✅IEV is a measure of future cash flows in life insurance companies and the key financial gauge for insurers.

✅The embedded value will help establish the market valuation of LIC and determine how much money the government raises in the flotation.

✅That will be crucial for the government to help meet its divestment targets and keep its fiscal deficit in check.

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✅What is Special Drawing Rights?✅

💠The SDR is an international reserve asset created by the IMF to supplement the official reserves of its member countries.

💠The SDR is not a currency.

💠It is a potential claim on the freely usable currencies of IMF members.

💠As such, SDRs can provide a country with liquidity.

💠A basket of currencies defines the SDR: the US dollar, Euro, Chinese Yuan, Japanese Yen, and the British Pound.

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🏵▶️Civil Service Gurukul Team are happy to announce that we are going to launch Daily Answer Writing Practice (free of Cost) for UPSC Commerce Optional and GS Paper -3 for UPSC Mains 2022 from 06-06-2022.

▶️Program will be guided by IAS Shubham Kumar (AIR-1), IAS Raunak Agarwal ( AIR-13) , IAS SAMEER KISHAN ( AIR-350 ) and CA Pranay Sharma ( CA, LLB, CCAB, FAFD,DISA,MBA).🏵
For more details Contact @capranaysharma

👆✅Topic :- Management by Exception⏺
🏵Relevant for Paper 2 of UPSC Commerce Optional
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🏵Relevant for Paper 2 of UPSC Commerce Optional
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👆HUMAN RESOURCE MANAGEMENT BOOK.
@commerceoptional
relevant for paper 2 of Commerce Optional UPSC.

👆🏻Models of Organisation Behaviour.
@commerceoptional

▶️TAXATION ON VIRTUAL DIGITAL ASSETS
🏵To take effect from 1st April, 2022, under Section 115BBH of the Income Tax Act, any income from transfer
of any virtual digital asset shall be taxed at the rate of 30%.
🏵Effective from 01 July 2022, 1% TDS (Tax Deducted at Source) will be deducted under Section 194S on
payment made above a monetary threshold in relation to transfer of virtual digital assets.
@commerceoptional

Hello everyone,
Hope everything is good.
Now prelims is over , as a matter of fact, some of you will be clearing it, and some of you won't.
So don't get over enthusiastic demotivated bcoz the main battle(winter) is coming.
We are going to start syllabus completion and answer writing for this year mains , and it will be started from 15june as most you also be appearing for UPPCS.
Gather all your books, materials etc etc whatever you have related with optional.
From 15 we will start theory section, daily targets will be given in the morning and by evening you have to complete that Target by making notes and remembering it, next day another topic and a question on yesterday's topic.
This way notes and answer writing will go hand in hand.
Dedicate minimum 4hrs daily for optional and rest for GS subjects.
Be ready from 15th of June

Good luck