How to read theory?
1.See first you need to refer icai material and urderline key words
2. Make notes
3. Reread the underlined portions and the notes.
4. Refer any teachers material too, if you have.
5. Don’t loose hope, revision is the key to success of theory subjects.
It means dividend received for a period in which you did not hold those shares.
As13 asks to reduce the pre acquisition dividend from the cost of the investments.