 यह वहाँ है, मुन्त्रीष बाद बाद है, पच्ध कोना और लग़ातान कोस मैथद लग़ागे है। जो साथा टीखुजे तीखौद सानप्रासें बाद है जो ईवर लेईउगे करगाद होगी, तो इस साथा झों यहद लिए अग़े करगागे भู้ग। under this method acquisition of trade stock is viewed as the initial steps in two-part transaction it's re issuance and the second step is completion of the transaction mean how the transaction is going to complete now let's see you have issued like example one thousand share common share ordinary share our piece hundred each power originally at 110 try to understand here normally if the company is very good then it can sell on premium instead of share power initially they basically sell all the power but if the company is old and wants to issue new share then it can be issued on premium instead of power but no way company can issue shares at a discount bond can be done on discount share discount can not be issued okay you have issued and after that you have bought 100 shares from the market in 112 now see you have issued in 110 but when you buy the gas in the market then you have to pay 1200 rupees for 100 shares so after that what happened in the third transaction is that you have resued 10 shares which were trading stocks on 12 so if you have sold it in cost to cost then there is no impact in your equity then you have issued at 130 so you have sold it in 112 and you are selling it in 130 so you have a profit gain here and next is that you are selling it in 98 so here you bought it in 112 so you are selling it in 98 so you are losing 14 rupees now 10 shares of stocks are re-issued at 105 and after that you have re-issued it at 105 now you have to see how their entries are recorded in the books number one issued so see 1000 shares 110 per cash debit share capital credit and share premium credit nothing happened so it will go into cash and in equity share capital and share premium but because you have required 100 shares on 112 so see the trading stocks debit means you cannot do the share capital debit straight away you will debit the trading stock and the payment you paid 11,200 per cash and now when you are going to re-issue remember that you have 100 trading stocks so from this you have issued 10 on 112 so you will still have 90 so the issue that you have cash to the same price then cash debit and trade stock credit in this gain or loss will not come because you have sold it in cost to cost next what you have issued is on 130 so see in this case 10 multiplied by 130 you have got 13,000 and trade stocks will go to 112 cost method remember so you have got the balance on the premium on the trade stock this also becomes the equity part in the balance sheet as the share premium is in the same way this premium on trade stocks also becomes the equity part then you have issued 98 now see here you are getting less money the cost of 10 shares was 112 according to the price it will be 1120 credit but cash debit is 980 the difference will be debit in your trading stocks because there you have the share premium account then from that you will minus it then you re-issue the trade stock is talking about 105 so see here cash you have debit 105 case and credit you have to do the trade stocks from 112 remember this you have to change this now the problem of the difference is that you have Rs 180 you have to see where the figure of 180 comes from see from the last slide you have 180 premium in this which you have sold in 130 this is the premium you have to see how to utilize this premium where you have to reverse the premium because you have sold 105 okay so the difference is gone in 40 and in the same way when you have sold more then it is in the retained earnings in the trading stocks that is the difference of 70 that you have taken in two portions one that you have debited the premium and one that you have debited the retained earnings actually the point is that it is the share of the share and the equity but remember that when you re-issue then after that whatever money you will get will become profit so the difference is that now what is the balance of the trade stock please note down I did not tell the calculation here but the figures have told that total trade stocks you had bought 11000 200 okay this means that you have sold four times the balance which you have left 448 in minus so balance 6 720 will be reduced from the equity that means this will be minus from the equity that means you will not see this in the asset remember that it is always minus from the portion of the equity thank you very much