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Sources A Limited B Limited

Share Capital 1,000 100

Reserves and surplus 1,500 300

Debt 400 400Total 2,900 800

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Land, building, equipment 2,000 200

Net current assets 900 600

Total 2,900 800


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Consideration INR

Fair value of shares 2,000

Debt 400

Total 2,400

Assets

Land. Building, equipment 250

Net current assets 600

Technology 1,000

Customer contracts 500

Synergy 50

Total 2,400

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Sources A Limited B Limited Merged

Share Capital 1,000 100 2,000

Reserves and surplus 1,500 300 1,800

Debt 400 400 800Total 2,900 800 4,600

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Fixed Assets 2,000 200 2,200Net current assets 900 600 1,500

Amalgamation goodwill 900

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Sources A Limited B Limited Merged

Share Capital 1000 100 2,000

Reserves and surplus 1,500 300 2,500

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Fixed Assets 2,000 200 2,250Intangibles 1,500

Net current assets 900 600 1,500

Amalgamation goodwill 50

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