(i) A company calculates goodwill using the 'Capitalisation of Profits' method. The average annual profit over the last four years is ₹1,00,000 (before tax). The business's total capital employed is ₹4,80,000, and the normal rate of return is 12%. The tax rate is 28%. What is the calculated value of goodwill based on the capitalization of average profit?
(ii) Biomed International Ltd. has been developing a new production process. In the financial year ending 31st March 2017, total costs amounted to ₹50 lakhs. The process met the criteria for recognition as an intangible asset starting from 1st December 2016, when ₹22 lakhs was spent. An additional ₹80 lakhs was spent in the financial year ending 31st March 2018. As of 31st March 2018, the recoverable amount of the process is estimated at ₹72 lakhs. What is the impairment loss for the financial year ending 31st March 2018?
(iii) AB Ltd. owns a 20% stake in CD Ltd., acquired for ₹10 lakh as of 31st March 2018. CD Ltd.’s reserves and surplus stood at ₹25 lakh. For the year ending 31st March 2018, CD Ltd. earned a profit of ₹2,00,000 and paid out ₹1,00,000 as dividends. What is the current value of AB Ltd.'s investment in CD Ltd. as of 31st March 2018?
(iv) For the year ending 31st March 2018, the following data applies to 'X' Ltd.'s defined benefit pension plan: - Benefits paid: ₹2,00,000 - Employer contribution: ₹2,80,000 - Fair market value of plan assets as of 31st March 2018: ₹11,40,000 - Fair market value of plan assets as of 31st March 2017: ₹8,00,000 What is the actual return on the plan assets for the year ending 31st March 2018?
(v) On 1st December 2017, Gruh Construction Company Ltd. undertook a construction contract valued at ₹108 lakhs. By 31st March 2018, ₹83.99 lakhs had been spent on the project. A prudent estimate of additional costs to complete the project stands at ₹36.01 lakhs. Based on AS 7 "Accounting for Construction Contracts," what provision for foreseeable loss should be recognized in the final accounts for the year ending 31st March 2018?
(vi) ABC Ltd. has an equity capital of ₹40,00,000, represented by fully paid equity shares of ₹10 each. The net profit for the year 2017-18 amounted to ₹60,00,000. Additionally, 36,000 convertible debentures of ₹50 each were issued, with each debenture convertible into five equity shares. The applicable tax rate is 30%. What is the diluted earnings for the year 2017-18?
(vii) A company has leased machinery for six years at an annual rent of ₹4,00,000, payable at the end of each year. The lease has guaranteed and unguaranteed residual values of ₹3,00,000. What is the total gross investment in the lease?
(viii) On 1st April 2017, Mark Ltd. acquired Mask Ltd. based on an EPS-based swap ratio. For the year 2016-17, Mark Ltd. had earnings after tax of ₹2,000 lakh, while Mask Ltd. had ₹800 lakh. The shares outstanding were 200 lakh for Mark Ltd. and 100 lakh for Mask Ltd. respectively. What is the EPS after the merger?
(ix) A factory started operations on 1st April. The following details are provided: - Raw materials purchased during April: 80,000 kgs at ₹12 per kg (Excise duty ₹2 per kg) - Stock on hand as of 30th April: 5,000 kgs - Production during April: 14,000 units (10,000 units were sold) - Wages and production overheads: ₹30 per completed unit - Selling price: ₹110 per unit (Excise duty ₹10 per unit) What is the value of the closing stock on 30th April?
(x) Kaa Ltd. has acquired Baa Ltd. using a swap ratio of 3:7. Both companies have a face value of ₹10 per share. The intrinsic value of Kaa Ltd.'s shares is ₹14. What is the total purchase consideration?