Queries on acquisition (Help)

Dear all expert,

Would like to know the treatment of the following question, could you please explain more in details?

A company acquires up to 18.8% (17.2% fully diluted) of B company to be paid in A’s shares (up to 9.99% of total shares issued or up to 62.3 million shares) with a mechanism agreed between the parties and to be issued from existing authorised capital.