Additional information:

1. Expenses for the year ended 30 June 2022 include depreciation charge on property plant

and equipment of RM380,000 and impairment loss of goodwill in consolidation.

2. Machinery having a written down value of RM260,000 was sold for RM184,000.

3. FD Bhd acquired shares in XX Bhd in which it was able to exert significant influence. The

cost of acquisition was RM400,000 which was discharged by cash payment and issue of

10% debentures of RM200,000.

4. FD Bhd paid dividend during the year.

5. In December 2021, FD Bhd acquired YY Bhd. Information relating to the acquisition YY

Bhd were as follows:

RM000

Property, plant and equipment 900

Inventory 460

Accounts receivable 960

Bank 280

Accounts payable (1,200)

Non-controlling interest (280)

Total 1,120

Goodwill 600

1,720

Cost of business combination:

Ordinary Shares 760

Cash paid 960

1,7203

REQUIRED:

Prepare the Consolidated Statement of Cash Flows of FD Bhd for the year ended 30 June 2022 in

accordance with MFRS 107 Statement of Cash Flows using an indirect method.

FI Rhd