In July 2010, the Agricultural Bank (AgBank) of China Limited issued an IPO of 172 billion HKD (Hong Kong dollars) on the Shanghai and Hong Kong stock markets that set the record for the world's largest IPO to date. Shares purchased under the IPO were sold at 3.20 HKD per share. If a shareholder were to purchase AgBank's shares at the end of 2010, they would pay 3.83 HKD per share. Explain the impact of the shares sold
(a) Under the IPO in July 2010 for 3.20 HKD
(b) On the Hong Kong stock market in December 2010 for 3.83 HKD on AgBank's financial position.