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Doubt in amalgamation

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(Querist)
12 March 2014 In Amalagamtion what will be the Treatment for Staff Provident Fund?? and What to do of Sinking Fund????
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Amol S Joglekar

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Amol S Joglekar (Expert)
12 March 2014 Staff Provident Fund is liability and accordingly required to be dealt with in formulating the PURCHASE consideration. Sinking fund being "reserves and surplus" should have been considered while determining the purchase consideration by the amalgamating company
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