Floor Price

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....ng: (i) volume weighted average price paid or payable for acquisitions by the acquirer along with persons acting in concert, during the 52 weeks immediately preceding the reference date; (ii) the highest price paid or payable for any acquisition by the acquirer along with persons acting in concert during the 26 weeks immediately preceding the reference date; (iii) adjust....

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....Explanation: The adjusted book-value of the company shall be calculated as below - A+B+C+D - L, where, 'A' shall be the book value of all the assets (other than jewellery, artistic work, shares & securities and immovable property) in the balance sheet as reduced by any amount shown as asset including the unamortised amount of deferred expenditure which does not represent the valu....

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....property. In case immovable property is located outside India, market value of the property shall be determined by the independent registered valuer; 'L' shall be the book value of liabilities shown in the balance sheet, but not including the following amounts, namely:- • the paid-up capital in respect of equity shares; • the amount set apart for payment of divid....