Assessment of compensation under companies amalgamation rules confirms share swap and preservation of creditor rights. The Joint Director (Accounts), as competent authority under rule 12-A, assessed member and creditor entitlement for the proposed amalgamation of National Spot Exchange Limited into Financial Technologies (India) Limited. Independent valuers recommended a range of fair values and a share exchange formula; the order directs issuance of fully paid transferee shares to former members according to the prescribed swap ratio, cancellation of the dissolved company shares held by the transferee, rounding of fractional entitlements, allotment form, and records that creditors' rights are preserved by draft amalgamation clauses so no separate compensation is required.