Final students may note that in the Suggested Answers, Group I of November 2012 on page no. 35 in the Question No. 2(a), Paid up value of Equity Share of B Ltd. has been erroneously printed as “ 100” instead of “ 10”. This error has been rectified and uploaded on the website. Students may refer to the linkhttp://18.104.22.168/28955suggans_finalnov12GP1-2.pdf.