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tybcom sem 5 financial account module 2 notes
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Unit A=Copitel yeduction @ ibe
| Mewetng =
Reconstruction of a lors mnekin
Called internal ve con trattion
Foy internal yoconsWuction courts sg gtovel iS neededs
Rftey courts approval Compuny needs to prepare a dcheme
.
oF ve corsbyudion th martucl understonding ait cveditors ond
is as
othe Stoke holders +
ck
|
Cor with Who Some mane is |
|
j
B|Screme of veorslvuction should be Sumitted in dhe cout then
Court wil pereit for wmiemol xe @nthuction,
> [Whol is given in the question :
Ay] Bolancesheet’ of o lees making Co
2) [AdwtimertS veloting Yo Wternol veconsiructon (Scheme of
‘S
Yeconthtuchion )
>| whet to do:
Yl Peas necessaty jortnol entyied a
ayPrepare copital ve duction aceounk 4
By Prepare _‘bolance Sheet .
i
J|\ntermel ve cont wuclion 2
Copitel veduction accoud in internal reontlruckion We
need to rvevalve oN our adsels and trobititiel ol Cer
tre scleme of yeconttyuction-
Fedd ox Voss due to such vevolualinn is trorwtfered to
Seece\ accu colled Cogital veduction accoun-
Koss due Ao revaluation iS debited and goolit ns credited.FB tiny
woo [Oy equity Sm eaghel [a
ree ome [ey egsiy gh. capil |
Te Shute copitel Land
chery TVs.
lequi
‘Sheve Capit Ale
=
[te Frtemanh sle
Te
so [by beak en ate
eventeteh are
Te capil webicken ale
ena wd balling we
2 [fox ve auton
Ramla w/e in shave
sy Ne inietnl eel eutten
cogitel Cay cary
[Hibeas Co ean)
Joy” cat get we
Faas eg” fis tos): -
eters a espity eh cogte ah Gonanodh RO)
ny cun anak sie Fa eyity, sh capiel sonsesh 3 26)
“Welt eaten ole
Fen subdwisien of states
yty she eagtet ale Ci
sexe)
Fe equity he capitals
och aaa)
[Foc conaonaetion of abuts
Equity an. cagint ale Green sh xe ig)
FB eaty sh: Oita Une sh x fy)
Fox inate ig tha ened of \auvwe
et webu 9
tas ME Te
Te celina wre
‘are
ares
Fer decene in the aman
ot Wavewe |
Jssenisne, ove
Poona tan ale
Te caghl teduaton oa
iissAE
=a [een One [Raa ~
Sarenae irate t Sex gegnesl A wneiavied wana
5
fe 7 i fceptat vedetinn ote
a “ca /Bese ak
fe deceat ip Be wees ol cua cal Bank ate
Set Copel yetahin me a TE cog yeiutien Oh
Fie Oe le
z TBs setsesjeettoue ale 5 cesteainn agen
ee ony atta ne Naga fea heck SI =
a eases aaa = ~
esgat etter are a Amalevig lati ane al api
TR eeetuit ate Teducim ele a
bs Ts tena si Cagis weber Slo e
S puatninals toque lo TE eit yas ae
To_ pelt feu ale
Fa eae et
os fees ae o
= Te Rasnn Re
TB caget wedudien CRAIN oh}
fees gaymes ol Waetest
Cerkters ole be
he eakfume le
TB eagiat te keen ok Gladid
y
ee
Se -
= Pas Higuten De o
ia sg dune a re aes 7
Pertreater Cerpriion) "= lesticas Lew yas) = -
E oh — Sy] Cobh | Gund ote - oe
Te gyekan <1 Gane ty tana ale = i fopitsl ye duction
3 = mwwnigh alkalis geld) -
[Ew pat ny 0a Get ee prt [aig sent -
TE Shank of yore ag ayy sha tage Wns —
FT Sudny eu $0 05 \lglene th. Bean pee Sarerany Te ete
te in Eton aus ‘ve Fr eysty shee eagtal oh
is ashe ale Sy sma Gl edn. Sao Ta_eait sehadine oh =
M5 Sendty puget 6H 1S T6E Knee yd share ee dated bey changing
asa te dean seo its ae ate) 2 :
TE cag yaar alc 5M Ry wntesnal male ae
S| Retsene eae ga kw
Masse tie) :
aap FENG galeent gy, angle
Tie agit sebuthien tle
Rei Aft, gucbeenta shaw egal uidoa {
=2[Teoet_gneid a Sa Qateal Vasa Wa ta by “Sag Ha fact vates) i
aR Ua ata
quate) ea Tense se a
favaiwe mosses cep seit ale Bees
—— = = Sey SOn gusta iat es acta
Capi mhtien oe Pats weet
Ta Gadot oi
FB gush Fins oie Saks agate ale ot tee
Ceeiny ining une £ fettews aaaed v8 |] T FTo_capitel tedectinn ale ‘5250
wat tt Katy sainy esau eeueed)
] i sehen gis tages) ibe
ES erares ol [iene
Te eeplaephGu al [raise Pyaie We ded Tas
[Gory teak ia ange ated) 1 TR eoghal eed rors
aay eage be_ dees pga Bone eek =
Kes sei pects ane ea ee = B uastised fat tes
pommel oa ae = “ Z
(i Mev ae sheen ase = fai gue sm cog GD loses Land
Te cogs vedi ah : ce eee, ce 2 Anat.
Niay “deur! vetuet by 262) eee hts oan > Simi
a oo Eat Jani
Aah 2 Galley atc Pare =
eet etalon 2 eo Ever
Sey ead Salty spendcd = a a
Soo ace seek ak Soaks Gh a oe aaron.
Soy wedanina 80 = = : — ste ne 6m8
oe Tomes Oe mr {
: Keng ste vate weduced) Rei and Wate | i
te Shattatd on |
yon cutvent Uae
tes tase Nao
Soph ankles set S sever 0 [icant tata) |
- cakes sans) Pate ses eee
= Giese Ee a easel AGE |
Shere vega) feed aut
Ta aa fae t
Sehengure © G24 .
satel Aelia
[uowen oft)Tig
Guages ak gorse [Caray ay ats asyaaa weiata ot
iby shiegint ak atom
engey Ws Fase wate
as
paaaed SS Beare Gavan)
oe ete et ee ea Gein
Fa “iets shee Ss} be ag | ft tener Gra
ES a ae
/ Being SY. deenQured SAME Nog ies n4
Foto teat =e ss
pS : :
oe | Bees
ae = eee
Te apa sates wh fs =< diay Goi AEE We Imtoat wered:
— J -
bai Spe ae
= 5 f i= Nay eafesmne—Sivtoca pad)
Ste fig pane Bate
a 7 — = 9) | Crebters wh (eee 03/2 Syae0 4 Seana) Ow
ies Rats Gyan acca
; i 2 chin ale (Fem ane 5 kee cxetitan “gee! set¥ved )
pa eH ene :
a ara BT
=f sit weijane 2A
Aehy vate of be Vay semgcatad]a Saget vehatins ale
Te tent gemainny ate
[Deg @ imate
TW fonitee she
Fe atesk wre
Smaceiie fend
FR ewtny antne oho
S eewee Lsspi
[ations canes es
Se Smieee eeeeaee
[LGerny adseds ecto reduced) BT AL
aa eT
praetor
Soran eagare
xe rey
Siemens tea = |
= creel
ate
mos
Tengtet verre
EP deeeatou.
Bek inte al =
Ceediang aoe Bek
: i aeos
=
a a
O26 =
- = 7
— Seana an Aeon
=
alan aby topes Se arr wars -
she ag [ "Ty cogil —selasian 2 -
Aine Gut Paetge oe a intprod en denote need)
Fre aes ae ny Weel dah eh =
Fe aatar wk Taws eink wtlg os a ae
=aPen’ isl Cede = z
ny fete a Mean aw SE cnpia ale —
Shale Gonos [Ki wees st oengete sedated
conte foun = a
=
= fiat Oatay 2
= recciae le
| ao eget weaatan 2
Bei eae sh sasha etree)
Poke as
Ma pled sh gp AA Goma tS ats aeapmar
Ts 187 guiente ab cop. af Conese Tome Te pet flak
Te eget sehatian at [eng Felina sie ala
5 ettlente ahs veld | =
1 Seyi _wietbea PSCTTTS
Banta
D[Eyaty shew ak Cecmineig Rain, ssuatnaties esneaa ea)
Ti epety ah gat Clewey | Reems ~
“Te fait eeducian of fasn leet a = =
65 ayy ths hed by egy AL Tecate caddies aft fae
saentEma [Carey fee
fee tena ra
“Et jewels a
“e_coptel cine 2
sy wi beatae sea 8) FES weaa
=
—
—_ =
=e fey
= = :
ag edna wre oe ag tea
= Ornlas aie = Tout feist
[Weng ster st aaake “agai oes ee 6
col copia mas an ae A oar sk ae SS
Gry, etsy wien ecatana Se ee eget
Sve “ated =
=
=
aoa are
3 eget eke es e
“Bam ¢ Sena
; Rey et @ runny Sa a ba)
eget males i at
TB aint Beatty Se t
ia, eink fv eel i
x s L {Fe &
=
Ls
1
= - =r
as fa pling cana a
7 = = —s FB partonry
[qa wastes ve elles ra att Fat
A aj an rs GianaS as iD
ig ats abn sega = —————s
= : is
SH Cup Aet vodacdjnn a tooo = a . =
Kasiag Weeoa\ruckisa apron gaa? T es fe Caaamt a —
= entse Ss tin
yah oh agit aE Pomme Sc T Ter pentere sano Stack.
“Beigel reanel a . << ay a
fe cal retsan fe fo ee ef al ses ite s
fest ates A agaty Se haa no as Zhen Begste dn
ss - fe
= DF prlewnce apis (Weeo es? pl | ayeueo | =.
FB sgh that oh (rane we
(typed wane ol geaaaie gaaag 1 | z
wi
D[Eantas ok a sare al
Shit ok Goce agers emtess :
“Te_copitat_vedattion oh Worms iehitualwe ee
Ai eh pak Sena tom em
ej eveaieu asta) Seer etl uli
Si] ones teks eties ole oe Fiesta
KKaiay ttn sauna aly snail 2 atch
{ Teor
heck wc Game BD waa! Tanke eat
FR gay Se sel a ase 3 eee gt aa
as — Sth Se
ae
“aFR gunk & Maney teow eens Sh cop 9s fans
[Fi agntor ot sens Wy Sanity oHubNC at eso z
[estan on noes Wy WI) ecke Y [Cogn eon
as Shee Te Lack € fustting
Ts eat
Ak tices
FB gains al Te slat eve =
FE eed amne 2g lew te a Woes
ome Sense — +
t [Rey este te tu pnd
“Bessel aati in by Seat af UR Whe Whe Gage tana = Bsa
The ua_sodeh 1/30 Te eek ale
rfc s=[ = [Cony vesnsation eae patd
7 [yy atye_capnt wt Gene Kee) grieve Say Sahin aA
7 ay sheet cage (ones Lae FO agdal_edan
TR Geha “weaatien ot There [ay cuties umeve
eye Shee Mle 6 Gagne) | =
p)si Anaiea 0c =
lint pateme a eghaek GP one 7s at gato Se
Gg eudewsce at cop astern) | [arareo “Eoin eran a7
TT apa edsain en Teen fag, WE WNnie Canwest EA)
[nyt teem ah pened hy { z
Shep a a: om >eds bo ale
vealar te
Share Capital
TART ITy
Lay, pre fst cagibal e =
— Equity shave Cagital M00 200
6 Yoeoso
ap|Retewe & surora
Copitsl velewe LGo0v0
BL CaW ond path 04 vivalent
Ban (2 oopo0t 12109 190 ~VSorvo0 2900 ) 3 20100
PRELCEREORARTRIRRTTARATTUSNTY