Proposed dividend sch vi

for clarifaication on AS 11,refer the following link:

/articles/analysis-of-clarification-issued-by-mca-dated-9-8-2012-14841.asp

In my opinion:

Proposed dividend will be shown in Reserves & Surplus whether it is of Holding or Subsy....

As far as Consolidation is concerned,In CBS also it shud be shown as mentioend above..

@ Pooja can u pls expalin wat is the difference in Para 46 and Para46A of As11..as i could not find any difference..