Aashirward Company Limited purchased assets of a book value of र1900000 from another company and agreed to make the payment of purchase consideration by issuing 2000, 10% debentures of र100 each at a discount of 5%. What will be the issue price of the shares?

र95

Purchase consideration =र190000
Shares= 2000
Face value = र100
Discount= 5% = 100X 5/100= र5
Issue price= 100- 5 = र95