9. Distinguish between (a) fair value and provisional amount; Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (b) contingent consideration and consideration transferred; (c) identifiable net assets and indemnification assets 10. What does an equitable share capital allocation plan aim to accomplish? 11. What are the limitations in the issuance of a single class of share capital to constituent parties in a business combination? 12. Describe the procedures that must be followed in the allocation of securities among parties to a combination if both the relative net assets and the relative earnings contributions are to be preserved through such allocation 9. Distinguish between (a) fair value and provisional amount; Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (b) contingent consideration and consideration transferred; (c) identifiable net assets and indemnification assets 10. What does an equitable share capital allocation plan aim to accomplish? 11. What are the limitations in the issuance of a single class of share capital to constituent parties in a business combination? 12. Describe the procedures that must be followed in the allocation of securities among parties to a combination if both the relative net assets and the relative earnings contributions are to be preserved through such allocation