Maliyana Ltd ., a vehicle bunch obtains 25% of the democratic conventional portions of Shaun Ltd., another auto business, by paying, 6479 million on 01.04.2020. Deepak Ltd. accounts its interest in Shaun Ltd. utilizing value technique as endorsed under Ind AS 28. At 31.03.2021, Deepak Ltd. perceived a lot of the net resource changes of Shaun Ltd. utilizing value bookkeeping as follows:

Portion of Profit or Loss548

Portion of Exchange distinction in OCI524

Portion of Revaluation Reserve of PPE in OCI36

On 01.04.2020, Deepak Ltd. obtained staying 75.35% of Maria Ltd. for money ' 32444 millions. Reasonable estimation of the 35.35% premium previously claimed was ' 4,860 crore and reasonable estimation of Shaun Ltd's. recognizable net resources was 86,533 million as on 01.04.2020.

How could such business mix be represented as per the relevant Ind AS?

(b)An element occupied with auto area has surveyed the effect of blemishes Coronavirus flare-up on itsfuture practicality of plan of action. Upper Management has recognized the requirement for rebuilding a portion of its business exercises and saving its representatives in numerous territories. Senior Management is drawing up an arrangement for the thought of the Board of Directors in their gathering planned for May 2021, which is ensuing to the revealing date of the current monetary year for example 31 March 2021. Can the element perceive arrangements for rebuilding costs in the fiscal reports of the current year ?