Full value of consideration for unquoted shares: FMV is deemed sale consideration for capital gains computation. When consideration for transfer of an unquoted share is less than its prescribed fair market value, that fair market value is deemed to be the full value of consideration for capital gains computation. The FMV is determined by the prescribed formula (A + B + C + D - L) x (PV/PE), aggregating adjusted balance-sheet assets, market valuations for certain items, securities value, stamp-duty values for immovable property, less specified liabilities, scaled by the paid-up share ratio; the valuation date is the date of transfer.