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3. Matrix ltd. is one of the leading business group in Sultanate of Oman. More than 5000 employees are working in this group. With its

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3. Matrix ltd. is one of the leading business group in Sultanate of Oman. More than 5000 employees are working in this group. With its commitment and strong focus in providing engineering solutions to the Oil & Gas, Petrochemicals, Power, Water and Wastewater sectors, Matrix ltd. Group has been structured into three Strategic Business Units (SBU): Contracting, Trading & Manufacturing. A) Matrix ltd has invested OMR 250,000(25%) of the equity shares and has board members in Reema which has given Matrix Itd significant influence on Reema. The other shares (75%) in Reema were held by many other shareholders. As it had significant influence, Matrix Ltd. used equity accounting for the investments made. In January 2019, Arhan proposed an offer to purchase all the shares of Reema. This proposal received the support of all the directors of Reema except the directors appointed by Matrix Itd. On 15 March 2019, Arhan declared that it had bought the remaining 75% of the share capital of Reema. Required: Explain how the investment in Reema should be treated in the Statement of Comprehensive Income of Matrix Itd for the year ended 31st March 2019 and the consolidated statement of financial position at 31" March 2019. (4 marks) B) On January 1, 2019, Murphy, issued bonds with a par value of OMR 600,000 at 99, due in 2028. On January 1, 2022, the entire issue was called at 101 and cancelled. Interest is paid annually, and the discount is amortized using the straight-line method. Calculate the profit or loss on the cancellation of bonds. How the profit or loss will be shown on the Financial Statements of the company? (2 marks) b. Explain the procedure(steps) followed to amortize the bonds? (2 marks) C) Matrix Itd is a successful business and it has good reputation with the public due to the quality of products it offers in the market. On 19 June 2019, the company offered three types of bonds to the public. They are Convertible bonds, Callable bonds and Mortgage bonds. Investors have the choice of selecting the type of bond issued. a. If you wish to invest in the bonds of Matrix Ltd. which type of bond you will select to invest? Discuss in details supporting your answer. (2 marks) 3. Matrix ltd. is one of the leading business group in Sultanate of Oman. More than 5000 employees are working in this group. With its commitment and strong focus in providing engineering solutions to the Oil & Gas, Petrochemicals, Power, Water and Wastewater sectors, Matrix ltd. Group has been structured into three Strategic Business Units (SBU): Contracting, Trading & Manufacturing. A) Matrix ltd has invested OMR 250,000(25%) of the equity shares and has board members in Reema which has given Matrix Itd significant influence on Reema. The other shares (75%) in Reema were held by many other shareholders. As it had significant influence, Matrix Ltd. used equity accounting for the investments made. In January 2019, Arhan proposed an offer to purchase all the shares of Reema. This proposal received the support of all the directors of Reema except the directors appointed by Matrix Itd. On 15 March 2019, Arhan declared that it had bought the remaining 75% of the share capital of Reema. Required: Explain how the investment in Reema should be treated in the Statement of Comprehensive Income of Matrix Itd for the year ended 31st March 2019 and the consolidated statement of financial position at 31" March 2019. (4 marks) B) On January 1, 2019, Murphy, issued bonds with a par value of OMR 600,000 at 99, due in 2028. On January 1, 2022, the entire issue was called at 101 and cancelled. Interest is paid annually, and the discount is amortized using the straight-line method. Calculate the profit or loss on the cancellation of bonds. How the profit or loss will be shown on the Financial Statements of the company? (2 marks) b. Explain the procedure(steps) followed to amortize the bonds? (2 marks) C) Matrix Itd is a successful business and it has good reputation with the public due to the quality of products it offers in the market. On 19 June 2019, the company offered three types of bonds to the public. They are Convertible bonds, Callable bonds and Mortgage bonds. Investors have the choice of selecting the type of bond issued. a. If you wish to invest in the bonds of Matrix Ltd. which type of bond you will select to invest? Discuss in details supporting your answer. (2 marks)

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