10.11 The lower are the statements of financial position of Hils and Shore as at 30 June 3 Hills RM'000 Shore RM 000 1.000 Equity and Liabilities Ordinary share capital Ordinary share capital Retained profit as at 1 July x2 Profit for the year 220 10 percent debentures 1,400 520 Assets Investment in Shore 300,000 ordinary shares Land at cost Plant Sundry net assets By 1,400 Additional information: The ordinary share capital of Hills consists of 200.000 ordinary shares and that of Shore consists of 500,000 Ordinary shares. Hills purchased 300,000 ordinary shares in Shore on 1 July 2 The fair value of the land of Shore on 1 July 2 was RM500,000. Shore did not incorporate this value in its accounts. Subsequently, the fair value increased by Mbow there were no additions or disposals of land during the current year. The fair value of the plant of Shore was RM100,000 more than its carrying amount on 1 July 2. The remaining conomic He of the plant was five years as at 1 July 2 The group wants to disclose the land at fair value Goodwil recognised is limited to the parent's share. codril on consolidation is impaired by 20 percent om the information given, you are required to prepare the consolidated statement of financial position The group s at 30 June x3. 10.11 The lower are the statements of financial position of Hils and Shore as at 30 June 3 Hills RM'000 Shore RM 000 1.000 Equity and Liabilities Ordinary share capital Ordinary share capital Retained profit as at 1 July x2 Profit for the year 220 10 percent debentures 1,400 520 Assets Investment in Shore 300,000 ordinary shares Land at cost Plant Sundry net assets By 1,400 Additional information: The ordinary share capital of Hills consists of 200.000 ordinary shares and that of Shore consists of 500,000 Ordinary shares. Hills purchased 300,000 ordinary shares in Shore on 1 July 2 The fair value of the land of Shore on 1 July 2 was RM500,000. Shore did not incorporate this value in its accounts. Subsequently, the fair value increased by Mbow there were no additions or disposals of land during the current year. The fair value of the plant of Shore was RM100,000 more than its carrying amount on 1 July 2. The remaining conomic He of the plant was five years as at 1 July 2 The group wants to disclose the land at fair value Goodwil recognised is limited to the parent's share. codril on consolidation is impaired by 20 percent om the information given, you are required to prepare the consolidated statement of financial position The group s at 30 June x3