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E15-24

(a. )
(Ordinary ) (Preference )
(Share Capital )
750,000
500,000
(Retained Earnings )
(Dividend in arrears )
90,000
(Balance to ordinary )
310,000
1,060,000
590,000
(b. )
(Ordinary ) (Preference )
(Share Capital )
750,000
500,000
(Liquidation premium )
30,000
(Retained earnings )
(Dividend in arrears )
90,000
(Balance to ordinary )
280,000
1,030,000
620,000

(book value per share )

(book value per share )

ue per share )

1.41

ue per share )

1.37