Regarding debentures during amalgamation

transferor

15 % debentures a/c dr                                        6000000

realisation a/c dr                                                     3000000

                    to 10 % debentures a/c (own)                                           9000000

transferee

10 % debentures a/c dr                                           9000000

                    to 15 %  debentures a/c                                                 6000000

                    to capital reserve a/c                                                         3000000

sir u have passed 15%debentures ac dr which will appear on asset side.but the trfror co has closed.

sir i am discussing my accing treatment plz tell me whether it is appropriate or not.

while determining pc take debentures at rs 60lac..to that extent pesv will automatically get adjusted in trfrees books and in the books of  trfror 

Realisation a/c     dr 90lac

  To 10% Debentures A/c  90lac 

Trfree co A/c    dr 

    to realisation a/c      

In the above entry The debentures will appear at 60lacs indirectly and loss of rs 30l will autoatically get adjusted in profit/loss in realisation kidly tell me whether the above accing treatment is appropriate or not.

treatment is same.i have shown realisation a/c for your understanding. and remember realisation a/c is only for transferor co.  I am advising you to first understand each entry of amalgamation. It is very imp chapter. After that solve the sum.