Querry on holding question? ca final nov 2014

as per previous defination of Subsidiary co. while calculating Holding % we took %on "paid up equity share capital".

But now as per Co. act 2013 Defination of subsidiary:  it states:

Holding co  which exercises or controls more than 50% of the " TOTAL  SHARE CAPITAL"

So now if                            A                                          B

Equity capital               500000                                     300000

preference share capital  300000                                    200000

and A Co. holds 200000 Equity shares and 40000 preference shares of B Co. 

than what will be the holding Ratio to be used in Calculation of Minority interest, Cost of control.

What will be the ratios to be used while calculating CONSOLIADTED FIN. ST. Questions in NOV 2014