Following is the existing and proposed group structure of an original parent A Ltd. Existing structure Proposed structure Owners Owners 100% 100% Company A New Co. 100% Company A 100 100% 100% 100 Company Company Company B Company C As per the above structure, the Owners of Company A will transfer all their shareholding in Company A to New Co. In exchange of such shares, New Co. will issue its equity shares to the Owners. New Co. will issue the shares to the owners in the same ratio of their existing holding in Company A so that they have same absolute and relative interests in the net assets of the group immediately before and after the reorganisation. The assets and liabilities of the group immediately before the and after the proposed restructuring will also be the same. The cost of the investment in Company A in the books of the Owners is Rs. 10 lakh. Total equity of Company A (i.e. equity share capital and other equity attributable to the owners) as per its separate financial statements on the date of proposed restructuring is Rs. 15 lakh. After the proposed restructuring, New Co. wants to record its investment in Company A at cost. Determine how it should measure the cost of investment in Company A