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56 Points
Posted on 11 June 2016
Hi Dhruv,
while calcualting Purchase Consideration we take into consideration what owner of the company would recieved through such amalgamation. for comapny as per accounts Equity shareholders & prefernce shareholders are owner of the company so we consider dis two only and exclude what is paid to debenture holders.. outsiders liability payment is dependent on question if acquirer company agrees to pay it then it would be consider as part of P.C.