Urgent- proposed dividend to be deducted in amalgamation?

Hi,

Would really appreciate some opinions on this.

Is "Proposed dividend" or "Equity dividend proposed" to be deducted while calculating net assets in amalgamation?

I'm studying from MP Vijay Kumar's book for Fin Reporting, and there are conflicting ways on which the sums are solved.

In sum no 5 (Sum involving System Ltd and HRD ltd, which is also November 2008 sum), "equity dividend proposed" is present in the balance sheet, but HAS NOT been deducted while calculating net assets.

In Sum 13 ( Involving X Ltd and Y Ltd), "proposed dividend" is present in the balance sheet but HAS been deducted while calculating net assets.

in Sum 28, (involving A Ltd and B Ltd), there is no such item in the balance sheet, but there's a mention in the additional information in the sum that A declared a dividend of 10%. This HAS BEEN deducted while calculating net assets.

Also, in most of his sums in the Valuation/Goodwill chapter, he HAS NOT deducted proposed dividend while calculating capital employed when the item is present in the balance sheet.

Isn't proposed dividend a contingent liability that actually does not crystallise until it is ratified by the members?

Would appreciate advice on this issue, for both amalgamation and goodwill valuation (capital employed)

Thanks for reading :)