URGENT: AS

It actually depends on the nature of investments.

Assuming the shares purchased in 2014 with a long term intent,the shares required to shown at cost value i.e rs 10 and create a provison for diminuition a/c and put difference of Rs 2/share in that account.

And the right shares purchased is current investment,the lower of cost or fair value to be recoreded in books i.e.rs 10 and remaining Rs11 to be shown in provision for diminuition a/c,