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Market Value Allocation

Ordinary Valve 1,500,000 15116 750,000


Pref Valve 100,000 1116 50,000
1,600,000 800,000

But if same =
memorandum
entry
just add the divide it to the total cost

> orig Entry sooo


Investment in
Ordinary shares $00,000

Investment in Preference Share soooo
Investment in ordinary share 80,000
Asif Cash

④ 15
⑧ 7)
1- Share
v.
split Up
→ share par

split Down
3- share __
100
1- share -_
300

par value
>
pinapalaki ang
.

Stock rights
emptive ( right to subscribe) tleholder
pry
-

lfaccountedseperately
Ex -

right : Dales 200×150


Mlkfairtlalve -4 ↳ Investment in shares 300k
Accounted separately cash
share Rights look

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