In Simple terms:

The value assigned to your DDI shares will be used as your Adjusted Cost Base when you sell them. In other words, if you sold them today you would actually be in a position to claim a capital loss (selling price - ACB)

You do, however have to lower the ACB of your KWG shares by subtracting the total transfer value of the DDI shares. This will increase your capital gain (by that adjustment value) when you sell them for a profit as we all know will happen.

EG: you hold $20,000 in KWG shares. You got 1000 shares of DDI worth 30 cents each for a total of $300.

When you sell the DDI your $300 is the ACB (your book cost uless something else happens to adjust it.

Whe you sell the KWG your ACB will be $19,700 ($20,000 - $300) This value may already be changed for you on the monthly statement you get from your broker/investment dealer.

Hope this helps a little.

IMHO Wishing