Annex “A” MANDATORY ACCOUNTING ENTRIES IN THE BOOKS OF THE TRANSFEROR/S AND TRANSFEREE IN TRANSFERS OF ‘SHARES IN EXCHANGE FOR SHARES ‘Transferor’s Book (The entry/ies shall be per To record the tatree exchange of investment in (share type) shares of fname a suing corportio/s) with aggregate fair market valve of P__in exchange for (type and no. of share) of fname of transferee) with par value of P____per share ular ree's Book Particulars | individual transferor, as may be applicable) Transferee's Boo! Journal Entry to mentn tansere'sname) amo lovestmentin(mameatissing Record the Toe Gt z cor) Free Exchange Investmentin (name af ssing orp.) mee Copal stock oc Gain on Share for Share Swap vce Adional Pid Captal sec ‘To record the tax ree exchange of investment in (share type) shares of (name of issuing corporations} with aggregate far market value of Pin exchange for (type and no. of share) of {ame of transferee) with par value of P___per share, To record subsequent sle transfer of investment acquired thes tacfeee exchange sauncesteet | mvestment ince po. and ype of stares wth | Investment ino and te stares fisting nes en porvauecl?-inromecfeantrelveuting | corporation] wasweracqaed though Deed ot fromtneoreeanchangefimesmertn (vcard | Exhange ait andthe appro oy te tweet sharesot sun corporat} consedly | Secures ana ticangeCommason om ate) f Stock Ceieste nafs wncnwereacqured | te ees ef te Athoacd Cpt Stock ot fr the ol cos of ODT bas) ard wien | fume. of tantra) he. ttl acqtin tove Yor movtet vl as ofthe date of exange | Cou/shttuted cost to name of ansfte) ofthe dmoontngto | fesmends amounts to Fv 2 the te of te Cehngeh The ese ms/were previous reed Sock confor ols sued by {sug cooratonfs} andrew preset towered by Soc Create Hors const (ad typeof sae) tal aes intnerome st name of tonsere) Protea cates | cashorAcounsReevabes mou cashoraccounsfecehales wa torecaa vestmertin (ame of 5 —s Inesimentin (nme ftnsfree) eae Imesmerin amet ng a ‘Sale/Transfer Gain on Sale of investment 29090 Gain on Sale of Property/ies* oor To record subsequent sae/transfer of investments acquied thru tax free exchange current ow Curent voce TaxPayable mex Tax Payable en Provision for Tas flows Provision for Tax as follows: ee oy Tae ea | er aad on oon | amar | Soir | moe | | Jon | rommnen | S329] meetets | aun BUREAU OF INTERNAL REVENUE SETI] || FEB 04 2022 Ibe F I) RECORDS wal, 1 VISION foeaes stn ents weir ade ee ‘Steere oles Imereti ‘eine ree lawton uoanaedea ‘BUREAU OF INTERNAL REVENUE ata RECORDS wl. DIVISION