in ud. Fr value of equity shares of Huid as on 1 January, 2000 10.000 per at share adusly license to manufacture and distribute a new vacaine Athough the omes to direct cost to the Company in dincos de tot obtaining one is a valuation which guard sales and the value for the Toms are Some is stimad at 10 crore KX ud. has requested you to get the accounting treatment of the above ransaction under ople Ind AS 12. Hd xequired souty share of Luta isted company in two tranches as mentioned in the below table Dale Egy purchased as November 2006 15% The shares e purchased based 1 July 2017 25 on the quod price on the stock excurge on the Both the above mentioned comes to Rem ter funcional currency ConsegntyHe quired control over Slid. Jay, 20x7 Following is the Balance Sheetal Slus on the Particulars Carrying value F in crore 1 C9 ASSETS NEURS () Financial blities - Borowing 200 200 Currentibus (a) Financial Site -Trade payaties 200 280 Provision for warrantes 30 30 c) Current abilities 40 40 TOTAL EQUTY AND UABLITES 2080 Other Information: Following is the statement of contentabilites of Son January 20X7 Particular Farve in cror) Remarks Low suited by a customer 05 not able that an out fow for a dam oft 2 o Pric Pour bodying benets will be required to the daim Any amount which would be paid in respect of lawsuit will be ta deductible of drund of 20 tarot pote that an outow 7 crore nised by tak of our amboding autotes SM economic benets will be challenged the demand in required to see the dam the court Intration to the stovered contingent Suid has given an indicato undertaking to Head up to animum of 1 crore 1 crore represents the couisition de tar value of the indication undertaking Any amount which would be received inspect of the more undertaking hall not be be The ta bes of the assets and abilities of Legal to their impacte carrying values beng cognised in in siceret Balance Carrying value of non-current streld for sale of 4 com represents is far value less cost to sell in accordance with the levert ind AS ndertion of the additional stake purchased by MLA on January, 20X7, the issued to the selling sharhalders of 5 d 1 guilty share of Ltd for every 2 shares held On January, 20x7 H Udhas pad 50 crore in cash the sling shadows of SL Additionally, on March 2029. ML will pay on to the sing 31 Hd sharehoden of suur on quity of Ld for the year ended 31 March 2009 is more fun speram Mlad tas stimated their value of this obligation as on 1 January 2017 and 3 March 2017 22 crore and ? 23 crorepectively. The change in fair value of the obligation in tutible to the change in facts and We drumstances the stonde Quoted price of equily shares of lads on various detenis as follows As on November 2016 350 person As on January 20X , 395 per shu As on 31 March 20x7 +420 person On 3 May 2017 Huld med dan customer relationships exaingan , nad 14 January 20x7. which met the recognition of intangibles on the date were not considered during the courting of business combination for the yow ended 31 March 20X7 The tar value of such customer relationships as on muy, 20X7 was 35 crore (assume that there are no morwy differences cited with custom rations comequently, there is no impact of income to customersion On 31 May 2017 H M Mutter wred due to and cum relationship being developed during the pered 1 January 20X70 31 March 2000, the fair value of such customer mlationship has normed 4 crores on 3 March 2017 On 31 December 20X7, Hud tas stabilised that it has obtained all the information necessary for the courting of the business combination and the more information is not Normal 400 200 900 30.0 1000 3500 200 200 Property, plant and equipment Dragite Financial se Invest Qurante winnes Financial Tradero Cash hodinuncional currency Ich Other current Non created for TOTAL ASSETS EQUITY AND LWBUTIES Loudy Share to let 100 Other guy 200 40 20.0 40 40 45 Lid and Sud are not related parties and blowind AS for frercial reporting home tax rate applicable is 30% You wereqared to provide your detailed responses to the following wore with mong and compution (What should be the goodwill or bargain purchasegan to becognised by Hidinis inancial statement for the year ended 31 March 2017 For the purpose non-controlling interesting proportionale share of the fair value of the dele no sofa 200 120 1410 904 Notice in ud. Fr value of equity shares of Huid as on 1 January, 2000 10.000 per at share adusly license to manufacture and distribute a new vacaine Athough the omes to direct cost to the Company in dincos de tot obtaining one is a valuation which guard sales and the value for the Toms are Some is stimad at 10 crore KX ud. has requested you to get the accounting treatment of the above ransaction under ople Ind AS 12. Hd xequired souty share of Luta isted company in two tranches as mentioned in the below table Dale Egy purchased as November 2006 15% The shares e purchased based 1 July 2017 25 on the quod price on the stock excurge on the Both the above mentioned comes to Rem ter funcional currency ConsegntyHe quired control over Slid. Jay, 20x7 Following is the Balance Sheetal Slus on the Particulars Carrying value F in crore 1 C9 ASSETS NEURS () Financial blities - Borowing 200 200 Currentibus (a) Financial Site -Trade payaties 200 280 Provision for warrantes 30 30 c) Current abilities 40 40 TOTAL EQUTY AND UABLITES 2080 Other Information: Following is the statement of contentabilites of Son January 20X7 Particular Farve in cror) Remarks Low suited by a customer 05 not able that an out fow for a dam oft 2 o Pric Pour bodying benets will be required to the daim Any amount which would be paid in respect of lawsuit will be ta deductible of drund of 20 tarot pote that an outow 7 crore nised by tak of our amboding autotes SM economic benets will be challenged the demand in required to see the dam the court Intration to the stovered contingent Suid has given an indicato undertaking to Head up to animum of 1 crore 1 crore represents the couisition de tar value of the indication undertaking Any amount which would be received inspect of the more undertaking hall not be be The ta bes of the assets and abilities of Legal to their impacte carrying values beng cognised in in siceret Balance Carrying value of non-current streld for sale of 4 com represents is far value less cost to sell in accordance with the levert ind AS ndertion of the additional stake purchased by MLA on January, 20X7, the issued to the selling sharhalders of 5 d 1 guilty share of Ltd for every 2 shares held On January, 20x7 H Udhas pad 50 crore in cash the sling shadows of SL Additionally, on March 2029. ML will pay on to the sing 31 Hd sharehoden of suur on quity of Ld for the year ended 31 March 2009 is more fun speram Mlad tas stimated their value of this obligation as on 1 January 2017 and 3 March 2017 22 crore and ? 23 crorepectively. The change in fair value of the obligation in tutible to the change in facts and We drumstances the stonde Quoted price of equily shares of lads on various detenis as follows As on November 2016 350 person As on January 20X , 395 per shu As on 31 March 20x7 +420 person On 3 May 2017 Huld med dan customer relationships exaingan , nad 14 January 20x7. which met the recognition of intangibles on the date were not considered during the courting of business combination for the yow ended 31 March 20X7 The tar value of such customer relationships as on muy, 20X7 was 35 crore (assume that there are no morwy differences cited with custom rations comequently, there is no impact of income to customersion On 31 May 2017 H M Mutter wred due to and cum relationship being developed during the pered 1 January 20X70 31 March 2000, the fair value of such customer mlationship has normed 4 crores on 3 March 2017 On 31 December 20X7, Hud tas stabilised that it has obtained all the information necessary for the courting of the business combination and the more information is not Normal 400 200 900 30.0 1000 3500 200 200 Property, plant and equipment Dragite Financial se Invest Qurante winnes Financial Tradero Cash hodinuncional currency Ich Other current Non created for TOTAL ASSETS EQUITY AND LWBUTIES Loudy Share to let 100 Other guy 200 40 20.0 40 40 45 Lid and Sud are not related parties and blowind AS for frercial reporting home tax rate applicable is 30% You wereqared to provide your detailed responses to the following wore with mong and compution (What should be the goodwill or bargain purchasegan to becognised by Hidinis inancial statement for the year ended 31 March 2017 For the purpose non-controlling interesting proportionale share of the fair value of the dele no sofa 200 120 1410 904 Notice