6 The Statement of Financial Position of P Bhd. and S Bhd. as at 31 December 2016 are as follows: P Bhd. S Bhd. RM'000 RM'000 Non-current assets Freehold land 250 150 Plant 120 80 Investment in S Bhd. 300 Current assets Inventories 80 Trade receivables 70 66 90 60 Bank 30 20 Total assets 850 100 Ordinary shares of KM1 each 450 250 Share premium 90 10 General reserves 60 30 200 50 Retained profits Current liabilities Trade payable 50 60 60 850 400