Paragraph II: (a) The market value on the date of acquisition of the undertaking of the company; (i) of any land or buildings; (ii) of any plant, machinery or other equipment; (iii) of any shares, securities, or other investments held by the Company; (b) the total amount of the premiums paid by the Company up to the date of acquisition of the undertaking of the Company in respect of all leasehold properties reduced in the case of each such premium by an amount which bears to such premium the same proportion as the expired term of the lease in respect of which such premium shall have been paid bears to the total term of the lease; (c) the amount of debts due to the Company on the date of acquisition of the undertaking of the Company, whether secured or unsecured, to the extent to which they are reasonably considered to be recoverable; (d) the amount of cash held by the Company on the date of acquisition of the undertaking of the company, whether in deposit with a Bank or otherwise; (e) the market value on the date of acquisition of the undertaking of the company of all tangible assets and properties other than those falling within any of the preceding clauses.