shareholders in a demerger

Increased by amounts or aggregate of the amounts debited to the statement of profit
and loss on distribution of non-cash assets to shareholders in a demerger in accordance
with Appendix A of the Indian Accounting Standards 10;decreased by all amounts or aggregate of the amounts credited to the statement of profit and loss on distribution of non-cash assets to shareholders in a demerger in accordance with Appendix A of the Indian Accounting Standards 10.





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