Ann: Intermin and MacPhersons Merger Presentation, page-39

disregarding advice on tax treatment as I am not providing one... just how you should record it.. You now got less shares. So keep original purchase amount say $1000. Assume you 1 share out of 2 , so you get half the shares you originally had so volume has change. How you record purchase price just keep the purchase amount the same.. so say you bought them for 10 cents.. the purchase should be 20 cents now, keep the original purchase amount the same.