Treatment of dividend in Consolidated financial statement

To the Best of my knowledge thiss treatment should be done

but in case of holding co you will take only rs. 8000 as dividend only and the same shall be in Cost of capital and not in P&L

thanks Rachit but i dont think this treatment is right 

Mr. Abhinash tell me why you think the ssame if you want i can give you an explaination for my answer

Firstly, the entire Rs 24000 must not be treated as Revenue profit because H ltd come into holding on 31/7/2009, so out of 24000, Rs 8000 will be treated as capital profit and 16000 as  revenue profit.

Secondly, why did you added Rs 20000 and Rs 40000 to the revenue profit and subsequently reduced the same from capital profit.

To the best ofg my knowledge i am unable to get why you made the same treatment because i hadnt studied anything like this.......

may be i am wrong............

i did the same as both bonmus and dividend are paid from the curent year proift. bbut the same sholud not be paid from revenue as dividend is related to pre period and bonus untill question mention assume to be paid out of pre profit..........

The p&l a/c would be

                                          Capital              Revenue            Total

 Existing p&l(3/2009)      96000                8000                  104000

Less:div paid                   12000               (8000)                

Less:Bonus issued        40000                                     

For later period                                          16000

Bal                                     44000               16000              60000

when dividend is paid on 21/7/2009 it is dividend paid for shares as on 31/3/2009 ...

So in the givencase how can the dividend paid be 20000rs as the sares as on 31/3/09 are not 2,00,000rs

If dividend is paid for shares newly issued on 1/4/10 it will be called as Interim dividend .. .

First this prob requires share capital calculationa s on 31/3/09 and number of bonus shares issued .

How will the treatment be if it is interim dividend?