Three companies Dee, Pee and Cee having 10,000; 15,000 and 20,000 equity shares, respectively, of face value of ₹10 each were combined together and all the assets and liabilities of these companies were acquired by a newly formed company namely DPC. DPC issued shares to each of these companies in the ratio of one new share in DPC for every one share in the existing companies. The board of directors of amalgamated company i.e. DPC was represented by these three companies on the basis of shareholding pattern resulting from business combination. Identify acquirer in this business combination.