bonus shares

bonus shares value are being issued
for consideration other than cash .
Though they have no disclosure in balance sheet .
They are being given free of cost to equity holders.
they are being adjusted fron share premiun account.

I'm asking from the perspective of a share holder how can he show it as a holding for disclosure purpose

For shareholder - in the investment details Add the quantity entry for bonus shares. Amount of investment will remain same.

In some software you can pass journal entry with zero amount. And Bonus shares can be booked accordingly.

Pravin follow the query.

@ sabyasachi
There is no counter query from the querist @ Pavan. The query is from shareholder's point of view.

Dear Pravin,
if the bonus shares are not received from the same company but received from its subsidiary or any related company how can we show

for eg - ABC ltd has a subsidiary company ABCD ltd, from the share holders point of view if I have shares of company ABC ltd in future ABCD ltd has issued bonus shares to such shareholder HOW CAN THAT SHAREHOLDER SHOW THE SHARES OF SUCH ABCD ltd IN HIS BOOKS

pavan the holder of bonus shares can show
disclosure requirements:
1. shown as investments
2. bonus recd from such company should be shown as stk.