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Distinction between provisions and reserves
The differences between reserves and provisions are outlined in this article.

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Mutual Funds in India
A mutual fund is a trust that pools the savings of a number of investors who share a common financial; goal. The money thus collected is then invested in capital market instruments such as shares, debentures and other securities. The income earned through these investments and the capital appreciations realized are shared by its unit holders in proportion to the number of units owned by them.

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