3. Intangible assets comprise a new patent acquired by Pearl Bhd amounted to RM25,000,000 (including legal cost RM500,000), paid by cheque.

4. Land with a carrying value of RM14,700,000 was disposed of at a profit. This was the only sale of land during the year.

5. For the acquisition of a new property, RM52,800,000 of the total cost was paid by cheque and the remaining was financed through issuing new ordinary shares of Pearl Bhd.

6. Finance cost relates to interest expenses incurred during the year 31 December 2021.

7. The short-term investment is highly liquid and easy to dispose of.

Required: a. Discuss the required disclosures in the consolidated statement of cash flows if a subsidiary was acquired during the year.

b. Prepare the Consolidated Statement of Cash Flows of Pearl Bhd for the year ended 31 December 2021 using INDIRECT METHOD in accordance with MFRS 107 Statement of Cash Flows.

The Consolidated Statement of Financial Position and the Consolidated Statement Profit or Loss and Other Comprehensive Income of Pearl Bhd for the year ended 31 December on?1 ara ne fallniwe. Additional information: 1. During the year, Pearl Bhd acquired 80% equity interest in Gold Bhd for consideration of RM12 million. The consideration was discharged by issuing 5 million Pearl Bhd's ordinary shares valued at RM 2.00 each and the balance in cash. The net assets of Gold Bhd amounted to RM12.5 million at the acquisition date were as follows: The non-controlling interest was measured at its proportionate share of the fair value of the subsidiary's identifiable net assets on the acquisition date. The Consolidated Statement of Financial Position and the Consolidated Statement Profit or Loss and Other Comprehensive Income of Pearl Bhd for the year ended 31 December on?1 ara ne fallniwe. Additional information: 1. During the year, Pearl Bhd acquired 80% equity interest in Gold Bhd for consideration of RM12 million. The consideration was discharged by issuing 5 million Pearl Bhd's ordinary shares valued at RM 2.00 each and the balance in cash. The net assets of Gold Bhd amounted to RM12.5 million at the acquisition date were as follows: The non-controlling interest was measured at its proportionate share of the fair value of the subsidiary's identifiable net assets on the acquisition date