ICAI CA Inter - AS 21 Consolidated Financial Statements

CASE - Bonus Issue from Post acquisiton Profits (ILLUSTRATION 9)

Link - https://resource.cdn.icai.org/74712bos60485-inter-p1-cp10-u1.pdf

While calculating cost of control share capital is increased but I think it is wrong because as per AS 21 we take the share capital at the date of acquisition and if the bonus issue is after the date of acquisiton, then we shouldn't increase the share capital.

Please correct me with reasoning !