plzzz solve query..Ca final rtp financial reporting

friend there are 3 case in proposed dividend

Case 1

Balnce sheet

Liabilites

Proposed Dividend     Nil(H)       10000(Subsi)                      

Assets

Div. Recivable     8000    Nil

In this case Div rec. is cancled and uncancld amnt is part of Minority Interest

Case 2

Balnce sheet

Liabilites

Proposed Dividend     Nil(H)       10000(Subsi)                      

Assets

Div. Recivable     Not recorded    Nil

Folwing entry to be pased(Holding compny)

Dividend Rec a/c

to Div Income

Div Income

to P/l(Post Acqsn)

to Invstment(Pre)

step 2: same as Case 1

Case 3 Balnce sheet

Liabilites

Proposed Dividend     Nil(H)       Not record(Subsi)                      

Assets

Div. Recivable     Not Recorded(h)    Not record(s)

In this case no adjstment to be made, but Holding companies divnd is NOT to BE Ignored

I think it should be Case 3.....

thanks very much:

but the above provision is as per Revised Sch vi or Accounting Standard or Giudance Note