The following information of H Limited which regularly prepares its financial statements on Ind AS, is made available to you! (i) The share capital…

The following information of H Limited which regularly prepares its financial statements on Ind AS, is made available to you! (i) The share capital of H Limited since its incorporation is 1.00 lakh divided into 10,000 ordinary shares of 10 each. The Company, on 1st June 2024, issued 3,600 compulsorily convertible debentures (CCD) of 10 each. At the end of 18 months, CCDs will be converted into ordinary shares in the ratio of 1 ordinary share for 6 CCDs. (ii) H Limited, on 1st April 2024, acquired 40% of the ordinary share capital of C Limited at a cash consideration of 1,95,000 when the carrying value of the net assets of C Limited was - 3,00,000 and the fair value was 4,00,000. The excess of fair value over the carrying value was attributable to one of the buildings owned by C Limited having a remaining useful life of 10 years with Nil residual value. C Limited, after taxes, earned profit of 80,000 and other comprehensive income of 20,000 during the financial year 2024-2025. (iii) H Limited is also required to publish quarterly information. Some of the expenses are however incurred on an uneven basis. For the financial year 2024-2025, the entire advertising costs of 30.00 lakhs, in one bullet payment was incurred on 1st August 2024;Bonus to sales staff paid at the year end, was budgeted to be - 40.00 lakhs for the entire year out of which - 8.00 lakhs relate to the quarter ending 30th September 2024. On the basis of information provided above, you are required to choose the most appropriate answer to the below mentioned questions 8 to 12 in line with relevant Ind AS: