Accounting standard

8. From the beginning of the reporting period Amalgamation – Merger Adjusted with Right Factor Right Share From date of acquisition Amalgamation – Purchase from the beginning of the reporting Period Bonus Share when service is rendered Services rendered Acquisition is recognized Acquisition of assets settlement becomes effective For settlement of a liability interest ceases to accrue Interest or principal of any financial Instruments date of conversion Against conversion of debt instrument date of cash receivable Equity shares issued in exchange of cash Weight to be considered from List of shares issued, which are to be adjusted