ABC Ltd is a Malaysian subsidiary of XYZ Group Ltd, based in Singapore are preparing to consolidate the company's account in United states dollar, its parents currency. ABC balance sheet is shown above.

a) Caluclate ABC's translation exposure at USD 0.22961/MYR. According to (i)currenton current method (ii) monetary-non monetary method (iii) temporal method (iv) current rate

* historical rate USD 0.24178/MYR

Note RM'000 RM1000 RMF000 RM1000 16 2 ASSETS Non-current sete Property, plant and equipment Other investment Subsidiary company Associated companies Deferred tax assets Goodwill 27.148 1,261 19,805 685 3 4 5 6 7 8 530,245 43,631 528,004 43.631 183,838 52,345 500 265,092 133,648 42,180 500 196,818 573,892 571,637 9 10 283.976 98.256 Current assets Inventories Trade and other receivables Tax recoverable Derivative assets Deposits with financial institutions Cash and bank balances 247,382 100,434 338 125,160 100.181 30 11 12 13 138 221,850 98,318 702,536 154,419 152,350 654,921 48,865 9 174,034 28,355 2.662 131.228 TOTAL ASSETS 967,628 851,739 747,926 702.865 EQUITY AND LIABILITIES Equity attributable to equity holders of the parent Share capital Reserves 14 15 607.879 (36,768) 571,111 (6,486) 564,625 45,218 609,843 607,879 146,109 753,983 (6,486) 747,502 Treasury shares 602.957 (121,601) 481,356 (4,593) 476,763 47,741 524,504 602.957 104.210 707,167 4,593) 702.574 16 747,502 702 574 Non-controlling interests Total equity Non-current liabilities Contract liability/deferred revenue Provisions 17 18 70,840 35,064 105,904 48,294 16,845 65,139 331 291 Current liabilities Short term borrowinga Trade and other payables Contract liability deferred revenue Provisions Derivative liabilities Taxation 19 20 17 18 11 169,386 41.617 27,598 46,065 140,243 45,029 28,151 292 2.316 262,096 327,235 13,280 251,881 357,785 93 424 424 291 291 Total liabilities TOTAL EQUITY AND LIABILITIES 967,628 851,739 747,920 702.865 Note RM'000 RM1000 RMF000 RM1000 16 2 ASSETS Non-current sete Property, plant and equipment Other investment Subsidiary company Associated companies Deferred tax assets Goodwill 27.148 1,261 19,805 685 3 4 5 6 7 8 530,245 43,631 528,004 43.631 183,838 52,345 500 265,092 133,648 42,180 500 196,818 573,892 571,637 9 10 283.976 98.256 Current assets Inventories Trade and other receivables Tax recoverable Derivative assets Deposits with financial institutions Cash and bank balances 247,382 100,434 338 125,160 100.181 30 11 12 13 138 221,850 98,318 702,536 154,419 152,350 654,921 48,865 9 174,034 28,355 2.662 131.228 TOTAL ASSETS 967,628 851,739 747,926 702.865 EQUITY AND LIABILITIES Equity attributable to equity holders of the parent Share capital Reserves 14 15 607.879 (36,768) 571,111 (6,486) 564,625 45,218 609,843 607,879 146,109 753,983 (6,486) 747,502 Treasury shares 602.957 (121,601) 481,356 (4,593) 476,763 47,741 524,504 602.957 104.210 707,167 4,593) 702.574 16 747,502 702 574 Non-controlling interests Total equity Non-current liabilities Contract liability/deferred revenue Provisions 17 18 70,840 35,064 105,904 48,294 16,845 65,139 331 291 Current liabilities Short term borrowinga Trade and other payables Contract liability deferred revenue Provisions Derivative liabilities Taxation 19 20 17 18 11 169,386 41.617 27,598 46,065 140,243 45,029 28,151 292 2.316 262,096 327,235 13,280 251,881 357,785 93 424 424 291 291 Total liabilities TOTAL EQUITY AND LIABILITIES 967,628 851,739 747,920 702.865