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Where net profit/loss for equity shareholders = PAT less Preference Dividend including CDT
(Preference Dividend should be deducted whether or Date on which cash is received
not provided in case of Cumulative Preference Shares).
Equity shares issued for cash
Debentures converted to cash Date of conversion
Equity shares issued in exchange for settlement Of a Date when settlement becomes effective
liability
Equity shares issued for rendering of services Date on which services are rendered
Equity Shares issued in course of Amalgamation in the Date of the Acquisition
nature of Purchase
Equity Shares issued in course of Amalgamation in the Beginning of the reporting period
nature of Purchase
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