Q. 16. (Purchased Consideration based on Intrinsic Value) The following is the Balan Sheet of Aditi Ltd. as on 31st March, 2016: Equity and Liabilities Amount Assets Amount 18.00.00 18,00.000 Equity Share of 100 each 10,00,000 S. Assets 12% Preference Shares of 100 each 2,00,000 General Reserve 3,00,000 10% Debentures 2,00,000 Sundry Creditors 1,00,000 18,00,000 Bhupati Ltd. takes over Aditi Ltd. on April, 2016 on the following (1) Debenture holders of Aditi Ltd. are discharged by Bhu lowing terms mium by issuing 10% own Debentures of Bhupati Ltd. hupati Ltd. at 5% pre (i) 12% Preference Shareholders are to be redeemed at a premi 106 issuing necessary number of 13% Preference Shares of Bhi value ? 100 share) at par. (iii) Intrinsic value per share of Aditi Ltd. is 200 and that of RA Sid will issue equity shares to satisfy the equity shareholders of Aditi Ltd. on the basis of intrinsic value. However, the entry is at par. The nominal value of Bhupati Ltd.'s share is 100. (1) Cost of Cost of liquidation amounted to ? 4,000 met by Bhupati Ltd. Jate purchase consideration as per AS.14. Calculate purch