718 Chapter 19 19.2 Questions The follow 1 Sum 19.1 refer exampb 1 Given below are the consolidated statements of financial position and the consolidated statement of profit or loss of Rainbow Bhd and its subsidiary Prism Bhd. Prope Consolidated Statements of Financial Position for the Years Ended 31 December X5 RM'000 1,350 1.000 900 500 300 4,050 Property, plant and equipment Investment in associate company Inventory Trade receivables Bank balance Invest Good Curre Inven Trade Bank X4 RM'000 1,300 900 500 700 150 3,550 Ordin Retal Asse Ordinary share capital Retained profits 2,500 2.500 560 260 Non-controlling interest 590 490 Trade payables 400 4.050 300 3,550 Non- Defe 10% Curre Trade Over Tax Consolidated Statement of Profit or Loss for the Year Ended 31 December x5 Nur Profit before tax Share of profits of associate company (less impairment) Profit before tax Tax-group Profit after tax RM'000 495 130 625 (50) 575 2. Su Profit after tax attributable to: Equity holders of parent Non-controlling interest 425 150 575 Tum Cos Additional information: a The tax charge for the year has been paid. b Group depreciation on property, plant and equipment was RM40,000 and there was no disposal of non-current assets during the year. Investment in associate is equity accounted and was impaired by RM10,000. Required Prepare the group statement of cash flows. Exp Ope Sha Pro Tax Pro C Pro E N