Please help me urgent

Please any one help me to clarify following doubts regarding Consolidation (AS 21) (1) on 1/1/2010 H Ltd acquired 60% shares of S Ltd.on that date S Ltd has credit balance of 4000 in it's P & L a/c.during the year 2010 S Ltd earned 10000 as pofit.S Ltd declared 12000 as dividend for the year 2010.so 10000 is deducted from current year profit(revenue profit) and 2000 is deducted from opening balance(capital profit).my doubt is whether this 2000 is preacquisition dividend even though the date of acquisition is 1/1/2010? (2) situations mentioned above are same except date of acquisition.date of acquisition is 1/7/2010.so here revenue profit is 5000[10000*6/12] and capital profit is 9000[4000 + (10000*6/12)] before appropiation of dividend.5000 is deducted from revenue profit and 7000 is deducted from capital profit as dividend.my doubt is whether the 7000 is preacquisition dividend?
Replies (1)

dear sarath 

in the 1st query you absolutely right that amount of Rs 2000 shall be pre- aquesition profits bcoz that profit was earned in the previous year thats why that would be Pre-Aquesition profit,

and in 2nd query the date of aquesition in second case 1/7/2010 after the six month in this case you have to distribute the amount 12000 ( first 2000 from previous profit take 60% and another 10000 from current year profit and take 60% of it after this you should divided the 6000 in past and post profit divided and final figure would be Pre Aquesition div 4200 and post aquesition div 3000 

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