Question (1)

Question (2) PARTICULARS 1. Inv in sub Cash P cop. Interest Cortlan cop. Re!ister bon s Convertible bon s "on hol ers Pre#erential stoc$ Cu%ulative stoc$ &on votin! 4. Inv in sub Co%%on stoc$ Re!ister bon s Sh ter% notes Issue stoc$ L cop. Rece A"C cop. Rec. "oo$ value o# sub Allocation o# stoc$ "oo$ value sub Co%%on stoc$ Allocation o# e'cess 7. )*"IT 1+++ 1+++ 1+++ .+ /2+ CR*)IT

2.

1+++ .+ /2+ 1+++ .+ /2+ 1,2+ 0++ 0+ .+ ,++ 2++ 1++ 22+ 22+ 2++ 2+ 1.+

3.

5.

6.

8.

"oo$ value sub Co%%on stoc$ e'chan!e Purch o# stoc$ Co%%on stoc$ (arrant purch stoc$

22+ 22+ -,+ 0++ 2,+

9.

10.

Sl.&o

Particulars

)ebit

Cre it

1.

Inv Sub Co%%on stoc$ Share hol er "oo$ value o# sub Int rate Allocation o# stoc$

1+++ 2++ .++ 1+++ 0++ -++

2.

1.

1+++ "oo$ value o# sub Int rate Allocation o# stoc$ 1+ /2+

1+++ 4. "oo$ value o# sub Int rate Allocation o# stoc$ 1,+ .,+

Question (1) Question (0)

PARTICULARS 1. Inv in sub(T) Cash(P) P cop. Interest Cortlan cop. Re!ister bon s Convertible bon s "on hol ers Pre#erential stoc$ Cu%ulative stoc$ &on votin! 4. Pre#erential stoc$ Cu%ulative stoc$ 3ut st ! 3ne vote4 share Pre#erential stoc$ Cu%ulative stoc$ &on votin!

)*"IT 12++

CR*)IT 12++

2.

12++

/11+0

12++ /11+0 12++ /11+0 12++ /12 1+/2 12++ /11+0

3.

5.

6.

Particular a) P co%pan6 To Tco%pan6 shares

)ebit 5/++

Cre it /++

b) Liabilit6 (T) Liabilities (P) To cash c) Assets P co%p issue

52++ 2++

/++

5.++

.++

Question (,) S.&o 1. Particulars Inv in Sub Cu% Per stoc$ Co%%on stoc$ "on hol ers )ebit 12111+++ 2++ Cre it

2.

Co%%on stoc$(T) &on 7ot Per# stoc$ Pro#it Pre#erential stoc$ Co%%on stoc$ Liabilities

0++ 1++ ,++ 1+++ /,+ ,+

1.

0.

Sh ter% Co%%on stoc$ Liabilit6 Reta Liabilit6 Co%%on St Share hol er

11-+ /-+ 1,+ ,+ ,+ ,+

,.

Question (-) Particulars P co%pan6 To cash Liabilit6 (T) Liabilities (P) To cash )ebit 51++ 52++ 2++ /++ 5/++ T ope assets P Shares Cash 2++ 2++ 5/++ /++ T oper Asst To P Shares Cre it 1++