Which of the following is not true ?

A When all the forfeited shares are not reissued, the forfeited shares account will also show as credit balance equal to gain on forfeiture of shares not yet reissued.

B Loss on reissue of shares cannot be more than gain on forfeiture of those shares

C At the time of forfeiture of shares, securities premium is debited along with share capital when premium has not been received

D When forfeited shares are issued at premium, the premium amount is credited to Capital Reserve Account.