Cpt accounts

Since out of 200000 shares which were issued by the company, only 160000 shares were underwritten by A and B, 40000 shares have been subscribed by other underwriters.  It means  A & B and other underwriters have subscribed in the ratio 160000 : 40000 or 4 : 1.  Now public has subscribed to only 160000 shares, It means the company will allocate these applications to A&B  and other subscribers in the ratio 4 : 1.

A & B share in 160000 shares (160000 x 4/5) = 128000 shares

A & B will have to subscribe to (160000 - 128000) = 32000 shares.

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