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Share application money pending allotment treatment

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Querist : Anonymous

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Querist : Anonymous (Querist)
16 May 2015 Please advice on the treatment of share application money pending allotment in consolidated financials of Holding company
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
16 May 2015 It will be eliminated,

From the Investments in Subsidiary( Holding Company books- Assets) and Share application -Subsidiary- Liability side)
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Querist : Anonymous

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Querist : Anonymous (Querist)
16 May 2015 Hi Ramesh , thank for the reply.. But the application money received from another company which will be part of Minority group.. please advice now ???
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
16 May 2015 Share application money received by Subsidiary company from other then Holding company, will be form part of Minority interest only.
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