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What is Pro Rata Allotment in Share Oversubscription about?

The document discusses the handling of over-subscribed share issues by companies, outlining the definitions of under-subscribed, fully-subscribed, and over-subscribed scenarios. It presents various alternatives for directors when faced with over-subscription, including full acceptance of some applications, pro-rata allotment, or a combination of both. Additionally, it provides accounting treatments and journal entries for different cases of share issuance, including examples and exercises for practical unde

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tqnjdgzp8d

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EN