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when do we credit the gain on bargain purchase in oci and when do you credit the capital reserve in case of business combination well typically you calculate Goodwill or capital reserve as PC Plus NCI minus net assets and if it is positive we take it as Goodwill no further adjustments needed but if it comes to be negative which is extremely rare indes 103 says you check whether the PC NCI and fair value of net assets was properly determined if it was not then you reassess it if it was then you check whether there were valid reasons for us to get this bargain like there was a distress sell like what happened to tick talk in India it had to legally wind up in which case as a buyer I might have had a bargain in which case I will credit the gain on bargain purchase as a part of other comprehensive income but at the end of it I will not show this separately I will accumulate it in capital reserve only however if there is no separate reason which I can identify in which case I will not show