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1.

Anil Company (the transferor company) and Sunil Company (the transferee company)
amalgamate in an exchange of stock to form Anil and Sunil Company. The pre-
amalgamation balance sheets of Sunil Company and Anil Company are as follows:

Sunil Company Anil Company
(Rs. in million) (Rs. in million)

Fixed assets 45 25
Current assets 40 15
Total assets 85 40

Share capital (Rs.10 face value) 30 10
Reserves and surplus 20 20
Debt 35 10
85 40

The share swap ratio fixed is 2:5. The fair market value of the fixed assets and current
assets of Anil Company was assessed at Rs.50 million and Rs.20 million respectively.
Prepare the post-amalgamation balance sheet of Sunil & Anil Company under the
'pooling' and 'purchase' methods.































Bharat Company (the transferor company) and Jai Company (the transferee company)
amalgamate in an exchange of stock to form Jai Bharat Company. The pre-
amalgamation balance sheets of Jai Company and Bharat Company are as follows:
JAI Company Bharat Company
(Rs. in million) (Rs. in million)

Fixed assets 80 40
Current assets 100 40
Total assets 180 80

Share capital (Rs.10 face value) 70 30
Reserves and surplus 50 20
Debt 60 30
180 80

The exchange ratio fixed is two shares for every five shares of the transferor
company. The fair market value of the fixed assets, current assets and debt of Bharat
Company was assessed at Rs.30 million, Rs.20 million and Rs.40 million respectively
. Prepare the post-amalgamation balance sheet of Jai Bharat Company under the
'pooling' and 'purchase' methods.





























Yan Company (the transferor company) and Yin Company (the transferee company)
amalgamate in an exchange of stock to form Yin Yan Company. The pre-amalgamation
balance sheets of Yin Company and Yan Company are as follows:

Yin Company Yan Company
(Rs. in million) (Rs. in million)

Fixed assets 120 50
Current assets 240 80
Total assets 360 130

Share capital (Rs.10 face value) 150 40
Reserves and surplus 150 10
Debt 60 80
360 130

The exchange ratio fixed is one share for every two shares of transferor company.
The fair market value of the fixed assets, current assets and debt of Yan Company was
assessed at Rs.40 million , Rs.60 million and Rs.90 million respectively. Prepare the
post-amalgamation balance sheet of Yin Yan Company under the 'pooling' and
'purchase' methods.