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?