XYZ Ltd. has 5 business segments. Profit / Loss of each of the segments for the year ended 31st March, 2022 has been provided below. You are required to identify from the following whether reportable segments or not reportable segments, on the basis of "profitability test" as per AS-17. Segment Profit (Loss) in lakhs A 225 B 25 C (175) D (20) E (105)

In a limited company, Equity Share Capital is held by X, Y and Z in the proportion of 30:30:40. Also A, B and C hold preference share capital in the proportion of 50:30:20. The company has not paid the dividend to holders of preference share capital for more than 3 years. Given that the paid-up equity share capital of the company is ₹1 Crore and that of preference share capital is ₹50 Lakh.

What are the disclosures requirements for operating leases by the lessee as per AS-19?

The position of Bad Luck Limited on its liquidation on 31 March, 2022 is as under: **Issued and paid up capital:** * 90,000, 10% Preference Shares of ₹ 100 each, fully paid * 90,000 Equity Shares of ₹ 100 each, fully paid up * 30,000 Equity Shares of ₹ 50 each, ₹ 40 paid up * 10,000 Equity Shares of ₹ 10 each, ₹ 4 paid up Calls in arrears are ₹ 3,00,000 and calls received in advance are ₹ 2,55,000. Preference dividends are in arrears for two years. Amount left with the liquidator after discharging of all liabilities is ₹ 1,25,15,000. Articles of Association of the company provide for payment of preference dividend arrears in priority to return of equity capital. You are required to prepare the Liquidator's Final Statement of Account.

On 1st April, 2021, a company offered 100 shares to each of its 5,000 employees at ₹ 50 per share. The employees are given a year to accept the offer. The shares issued under the plan shall be subject to lock-in on transfer for three years from the grant date. The market price of shares of the company on the grant date is ₹ 60 per share. Due to post vesting restrictions on transfer, the fair value of shares issued under the plan is estimated at ₹ 56 per share and fair value per option worked out to be ₹ 6. On 31st March, 2022, 4,000 employees accepted the offer and paid ₹ 50 per share purchased. Nominal value of each share is ₹ 10. You are required to pass journal entries (with narration) as would appear in the books of the company up to 31st March, 2022.