36. Non-controlling interest is equal to:
(A) Paid up value of shares held by outsiders in the subsidiary company

(B) Paid up value of shares held by outsiders in the subsidiary company plus
proportionate share in reserves and surplus of the subsidiary company belongs to
outsiders

(C) Paid up value of shares held by outsiders in the subsidiary company plus
proportionate share in reserves and surplus, and increase in the value of assets of
the subsidiary company belongs to outsiders

(D) Paid up value of shares held by outsiders in the subsidiary company minus
proportionate share in reserves and surplus and increase in the value of assets of
the subsidiary company belongs to outsiders

37. While solving a problem of corporate restructuring, if the question gives you information to
compute consideration under net payment method, net asset method, lumpsum method and
share exchange method. Which method do you apply to compute purchase consideration?

(A) Share exchange method ൯) Lumpsum method
(C) Net asset method (D) Net payment method

88. The “insolvency resolution process costs” means:
0) the amount of any interim finance and the costs incurred in raising such finance
(1) the fees payable to any person acting as a resolution professional

(ii) any costs incurred by the resolution professional in running the business of the
corporate debtor as a going concern

(iv) any costs incurred at the expense of the Government to facilitate the insolvency
resolution process

(ಸ) Only (ii), (iii) and (iv) (B) Only (i), (ii) and (iii)
(C) Only Qi), (ii) and (iv) ൯) Allof the above

39. Which of the following statements are true about external reconstruction:
൫ Company losses its identity
(ii) Overvalued assets are revalued at their net worth and the losses are written off
(ii) Anew company is formed in place of the old company
(iv) Debenture holders and creditors will have to be settled
(A) Only (i), (ii) and (iii) (B) Only (i), (i) and (1೪)
(C) Only ©) , @ii) and (iv) () Only (10,(1) and (iv)
082/2023 8 A