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Additional Information: 1 Number of ordinary shares of each company are as follows: Ammar Bhd 200,000,000 Hero Bhd 120,000,000 Ranger hd 60,000,000 2. Investment in

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Additional Information: 1 Number of ordinary shares of each company are as follows: Ammar Bhd 200,000,000 Hero Bhd 120,000,000 Ranger hd 60,000,000 2. Investment in subsidiaries 1. Armor Bhd acquired 75% of Hero Bhd's or shares on 1 July 2014 by paying cash of RM140,000,000, Retained profit of Hero Bhd on the acquisition date was reported at RM30,100,000. The fair value of non-depreciable asset of Hero Bhd was RM5,000,000 exceed its carrying value. No adjustment has been made by Hero Bhd as to account for the value b. Hero Bhd acquired 60% of the issued ordinary shares in Ranger Bhd on 1 January 2015 As at the acquisition date, the retained profit of Ranger Bhd was RM22,500,000. Cost of Investment in Ranger Bhd amounted to RM52,100,000. Armor Bhd acquired 20% of the issued ordinary shares of Ranger Bhd on 1 January 2016 for consideration of RM13,100,000. On this date, the retained profit of Ranger was RM42,000,000 3. Armor Bhd also acquired 40% of the ordinary shares in Power Bhd.company on June 2016 The reported retained profit of Power Bhd as at the acquisition date was at RM 1,500,000As at 31 December 2018, the retained profit of Power Bhd was amounted to RM3,200.000, There is no other transaction incurred during the year 2018 4. In June 2018. Armor Bhd sold = plant with carrying amount of RM230,000,000 for RM200,000,000. On this date, the remaining useful life of the plant was five years. It is the group policy to depreciate its plantson a straight line method with a full year's depreciation provided in the year of purchase and one in the year of disposal 5. During the year, Ranger Bhd sold goods.costing RM600,000 to Armor lhd for RM1,000,000 atamark-up of 20. As at the year end, 25 of these goods are remained unsold. 6 Included in the trade receivable of Armor Bhd is RM2,000,000 due from Here Bhd 7. Tis the group's policy to measure the non-controlling interest at the proportionate interest in the fair values of the net assets of the subsidiary on the date of acquisition Prepare the consolidated Statement of Financial Position of Armor Thed and its group of companies as at 31 December 2017. Disdese all relevant working LO PLOCCO Armor Bhd RM 1000 ecember 2019 Hero Bhd Ranger Bhd RM '000 RM '000 93,000 en-current assets operty, plant and equipment nvestment in subsidiaries nvestment in associate ther long-term investment 236,410 153,100 2,800 15,000 115,200 52,100 25,000 10,000 Current assets Inventories Trade receivable Bank Total assets 15,600 29.000 25.730 477.640 20.000 10,000 12.010 234.310 7,000 18,000 25,640 153,640 60.000 Equity Ordinary shares 10% Preference shares Retained earnings Asset revaluation reserves 200.000 7.000 221.900 5,000 120.000 20.000 51.510 11.000 71.140 Non-current liabilities 8% Redeemable Preference shares 10% Debentures 600 200 15,640 500 Current liabilities Trade payables Tax payables 20.100 8.000 25.000 6.000 19.000 3.000 F ET Additional Information: 1 Number of ordinary shares of each company are as follows: Ammar Bhd 200,000,000 Hero Bhd 120,000,000 Ranger hd 60,000,000 2. Investment in subsidiaries 1. Armor Bhd acquired 75% of Hero Bhd's or shares on 1 July 2014 by paying cash of RM140,000,000, Retained profit of Hero Bhd on the acquisition date was reported at RM30,100,000. The fair value of non-depreciable asset of Hero Bhd was RM5,000,000 exceed its carrying value. No adjustment has been made by Hero Bhd as to account for the value b. Hero Bhd acquired 60% of the issued ordinary shares in Ranger Bhd on 1 January 2015 As at the acquisition date, the retained profit of Ranger Bhd was RM22,500,000. Cost of Investment in Ranger Bhd amounted to RM52,100,000. Armor Bhd acquired 20% of the issued ordinary shares of Ranger Bhd on 1 January 2016 for consideration of RM13,100,000. On this date, the retained profit of Ranger was RM42,000,000 3. Armor Bhd also acquired 40% of the ordinary shares in Power Bhd.company on June 2016 The reported retained profit of Power Bhd as at the acquisition date was at RM 1,500,000As at 31 December 2018, the retained profit of Power Bhd was amounted to RM3,200.000, There is no other transaction incurred during the year 2018 4. In June 2018. Armor Bhd sold = plant with carrying amount of RM230,000,000 for RM200,000,000. On this date, the remaining useful life of the plant was five years. It is the group policy to depreciate its plantson a straight line method with a full year's depreciation provided in the year of purchase and one in the year of disposal 5. During the year, Ranger Bhd sold goods.costing RM600,000 to Armor lhd for RM1,000,000 atamark-up of 20. As at the year end, 25 of these goods are remained unsold. 6 Included in the trade receivable of Armor Bhd is RM2,000,000 due from Here Bhd 7. Tis the group's policy to measure the non-controlling interest at the proportionate interest in the fair values of the net assets of the subsidiary on the date of acquisition Prepare the consolidated Statement of Financial Position of Armor Thed and its group of companies as at 31 December 2017. Disdese all relevant working LO PLOCCO Armor Bhd RM 1000 ecember 2019 Hero Bhd Ranger Bhd RM '000 RM '000 93,000 en-current assets operty, plant and equipment nvestment in subsidiaries nvestment in associate ther long-term investment 236,410 153,100 2,800 15,000 115,200 52,100 25,000 10,000 Current assets Inventories Trade receivable Bank Total assets 15,600 29.000 25.730 477.640 20.000 10,000 12.010 234.310 7,000 18,000 25,640 153,640 60.000 Equity Ordinary shares 10% Preference shares Retained earnings Asset revaluation reserves 200.000 7.000 221.900 5,000 120.000 20.000 51.510 11.000 71.140 Non-current liabilities 8% Redeemable Preference shares 10% Debentures 600 200 15,640 500 Current liabilities Trade payables Tax payables 20.100 8.000 25.000 6.000 19.000 3.000 F ET

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