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15% INEXAMINATION PROBLEMS. HOUDWINO POINTS DANCE OF: 1 Examine whether the defektet belongs to the eyewe Step 6) Step 6) Allement was made II Examine whether excess money has been transferred in the called not been paid by the dealer. If yes I then it mean the amount doe on any call (which has not been paid by him) already been received by the company So, only remainder . due on call les already received and trailerred from applicaties been paid For this purpose following steps may be taken Number of applications merived can be cafeward as wonder Total shares applied X Number of Shares alloted to deliers Total shares allotted Compute the amount rewed on application ar nader Number of shares applied Applikation money per share (As calculated under Mep (i)) Compare the amount adused on application as under: Number of shares alloted > Application mocy por share Find and the surplus monry which can be transferred to allotment or further calls as under: Amount computed as per step (0) Less: Amount computed under slep (ii) Surplus money yet to be adjusted Step UD Step iv) IE 11* 37 Step ) From their surplur money find out whether any amount has been transferred to Securities Premio Account. If yes then the amount has been transferred to Securilles Premium Account can not be forfeited and remaining can be forfeited. ILLUSTRATION 14. (Pro-rata allotment) Valras Limited invited applications for 1.25.000 of Rs. 10 per share. The amount was payable as follows: On Application Rs. 3 per share On Allement Rs 4 per share On First and Final Call - Rs. 3 per share Applications were received for 1.87.500 shares and procata alla made as follows CATEGORY: Appications for 100,00 shares was allotted 75.000 on pronta basis, CATEGORY II Applications for 87.500 shares were alked so.com prorau hans. Sari, to whoor 3.000 shares were allotted under Category Illet allotine money Her shares were forfeited immediately after all Honey, who had applied for 1.750 hrs de Carga I falen Hind Final calley His Mures were also find a 500 e de pet share fully fullup 2000 being include