Amalgamation

Yes...if ques clearly says abt deb is nt taken by ee co. Then it should b trnsfd in real ac.

YES Mukesh kumar is right

K.. Thank you............ . .......

In ICAI study material it Is not transfred to realisation a/c... Infact, when debentures (specifically given in problem) which is TAKEN over by the transferee co is transfered to realisation a/c... I'm not understanding the effect to be given to debentures 1.when taken over by transferee co. 2.when not taken over by transferee co..