(i) On 1, April, 2017, H Ltd. acquired 120000 shares out of 150000 equity shares of ₹ 10 each of S Ltd. at ₹ 16,30,000. On that date balance of General Reserve; Capital Reserve; and Preliminary Expenses in S Ltd. were ₹ 2,42,000; ₹ 3,20,000; and ₹ 70,000 respectively. The amount of cost of control will be:

(ii) A company undertook a building contract for ₹ 90 lakhs. As on 31.03.2017, it incurred ₹ 15 lakhs and expects ₹ 68 lakhs more for completing the building. It has received ₹ 12 lakhs as progress payment. What is the degree of completion?

(iii) Shiva Ltd. has obtained an institutional loan of ₹ 60 Crores for machinery on 01.06.2016. The machinery installed on 1st February, 2017 with cost of ₹ 52 Crores and balance loan has been utilized for working capital. Interest on the loan is at 11% per annum. As per AS-16, the amount of interest to be capitalized for the year ended 31st March, 2017 will be:

(iv) Chandra Ltd. purchased a machinery on 01.04.2013 for ₹ 35 Lakhs. Written down value of the machinery as on 31st March, 2017 is ₹ 18.27 Lakhs. The recoverable amount of the machinery is ₹ 12.45 Lakhs. The impairment loss as per AS-28 will be:

(v) Kovid Ltd. agreed to absorb Shiva Ltd. Shiva Ltd. has been issued 120000 Equity Shares of ₹ 10 which have an intrinsic value of ₹ 32 each. If intrinsic value of Kovid Ltd.'s equity share is ₹ 64 each, then how many equity shares should be issued by Kovid Ltd. to Shiva Ltd. to meet out the purchase consideration?

(vi) At the time of absorption of B Ltd. by A Ltd., 9% debenture-holders of ₹ 480,00,000 of ₹ 100 each in B Ltd. are to be paid off at a 10% premium by 8% debentures in A Ltd. issued at a premium of 20%. How many debentures of ₹ 100 each are to be issued by A Ltd.?

(vii) Patel Ltd. purchases 75% shares out of 60000 Equity Shares of ₹ 10 each in Chandu Ltd. at ₹ 7,95,000. On that date balance of Capital Reserve; Securities Premium; General Reserve and Discount on issue of Debentures were ₹ 69,000; ₹ 1,20,000; ₹ 2,15,000; and ₹ 40,000 respectively. The amount of minority interest will be:

(viii) On the year ended 31st March, 2017, a Non-Banking Financial Company (NBFC) had the following advances. The amount of provision which must be made against the advances will be:

(ix) Capital Employed is ₹ 255 Lakhs; Annual average profits are ₹ 57 Lakhs; Normal rate of return is 12%. The value of goodwill on the basis of Capitalization of super profits will be:

(x) Which of the following is constituted under Article 266(2) of the Constitution of India?