Amalgamation

AMALGAMATION, ABSORPTION & RECONSTRUCTION

1. Method to calculate Purchase Consideration:

|Net Asset method |Intansic value method |Net payment method |
|Agreed value of |MV of total assets xxx |Amalgamation in nature of: - |
|assets taken over xxx |Less: MV of total Liab. xxx |Merger: Amount paid to Equity shareholders|
|Less: Agreed value of |Net intrinsic value xxx |only in the form of equity shares in |
|Liab. taken over xxx | |purchasing company except cash for |
|PC xxx | |fraction of shares. |
| | |Purchase: Cash and agreed value of shares,|
| | |debentures and other assets given by |
| | |purchasing company to the liquidator of |
| | |vendor company For the Shareholders of |
| | |vendor company. |
| |Intrinsic Value = Net Intrinsic value | |
| |Per share No. of equity share | |
| | | |
|