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Below is the trial balange for Modiples 1.4d, a pearmasevticals munufianuring oweryany: Mediplex l. at Trail hallamene we 14 aroth 11 Ta77 Preperty, piant and

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Below is the trial balange for Modiples 1.4d, a pearmasevticals munufianuring oweryany: Mediplex l. at Trail hallamene we 14 aroth 11 Ta77 Preperty, piant and equipintst ratio hetwocn adeinistrative cupchses and cost of cales. Thenc have bocn no adjustencrits made to date are equitalenit to the accumniated deprociation charfal azainat it . straight lise basis over eight years to a nil nesidal saluc. Nll depreciation charges un motut vehicles ate to be allocatcd ta destrituetion wosts. Iisturcs and fittings and machincry are to he dopenciatod 1 to on the nctucing bulance and 9 . other orerating cupcinscr. while for machincey ass well as aydponcnt, depeciation charges are ia celier theratikg etpenser. on April 1, 20121, and rogures that a tocal of tives an aal puyments of 59.4 million are made - an cighth of which relates to maintcrance cupenses, and anchar 5 wis of which is attributable bo agrecd penod. which nould necate the nocd be cretend the centract. The imeremental berruwint adruinistsative evjenses, and other operating stiphtses. The watity prefict le ahow the lickied asset sepatalchy withid its property. filant and ey genent flat presertation purpories. Intasibible assets Gooduall is to be ifmpaired to 1s2. The palent is to be amortisod over 18 yean to a nill residail value, clurgod to other operating experses, while the trademark aed copyright ace bech apsectised aver a 13-yeat period, with charges going to cost of sales. On February 28, 2022, the entity acquired a brand for 551 millive. but the transaction has not yet been recorded of otberwise accounied for in the bocks. The brand waskld be fully amortised ever 3 22-year period, with charges going bo cost of sales and time-apporticened as necesuary. development. Throc-cighths of the amosint recognised as drvelopenctet cort was iocurred betwect 5 Sepecmber 1, 2021 to Newember 30. 2ti21. The prodoct ackicund conmertial fcasablity on Decernher 1, 2021. Any capitalised develogenent cest is to be ameetised ever twelve years and charged to cost of salci, with time appotionment where nocessary. Any ron-capielised rewcarch and developmeet cost should be charged te other operating expetties. Orber liabilities The contingent liability reflected in the trial balance rchates no a cusamer lawsait for which the chance of payout has been deemed as possible by the entity's artivescyx. The aneunt was recorded in other operating expenses. The entity's atheeneys have alse advised that another lowsait with which the cotnpany is currently faced has a probable chance of payceit of $3,6 millive. This amsunt bas not been accounted for. Similat tramactieas are asually recorded ia other operiting expenses. Neither of these transactions will have an effect on the aseramdated tanporary differences noted below. Dutht instraments Oa Apeil 1. 2021, the coenpany istued a (6), sevevertikle deteceture, a ori, loaa note, and a 4.6 The convertible debenture has a nominal value of 5285 minicn and as redecmable at the end of the fourth year, while the loan noee has a nominal value of 5.16 milliove, as isseed at a 6.8 is discount sith issue costs of $3.243 millase, and is redecruble affer five years at a 7he pectmium. The regular debenture has a neeninal valec of 5122 millove and is redecmuble after 3 years an an st. premium, Oaly the coupon payznent selating 10 the comertible dete inentrumente, which was incorrectly debited to miscellancous expenses, has becn recorded so fir; all other relevant journal cntrics across the thres deht issaes remain unreceeded. Additiveally, there are interest aums for the existing debt chligatioes reflected in the trial balance that romain limsoovanted for at the year rel Equity and roserves The par valuc of each ordinary share is 50.80.0On the first day of the financial year, the entity decided to make a bonus issue of theee newe shares for cuery ten erintiak shares held. Sobsequently, there was a two for cleven rights issue on Oetuber 31, 2021 at 51.35 per shareThe market price per share at that date was 32.20. The beess and riphrs asues have aot yet been recotded. In the case of the bonas issue, management's pecfarmce as to preserve the retained earnings balance insodar as is possible. Additionatly. the revaluation teserve may te used only wo the entent that wethet reictives have been exhatast. Dividends on the preference shares are curtently unpaid and remain unacceastod for at the yeat evel An interim otdinary dividend amovnting wo 54.9 million was paid on January 1, 2022, but this is yot to be rocetoled. A farther final ordinary drvidered was doclarod en March 31, 2022 for \$0.03 per share held as a that date; this loo is yet to be acveuntod fict. The dectared dividends were paid on August 1, 2022. A sum of 53.4 million is to be trancforred from accumalated peofits to the gencral rescrves. Trade receivables Of the trade receivables figure currently teported, 52.1 million relates to a recivables balance that was already paid by the customer during the prior period, but the payment was never accoanted for as the monies were stolen by an acceumting elerk who has gone inte hiding since. The tax effect on any adjustment to be made is to be ignoocd. The provision for bad debt is to be revised te 12\% of the adjusted trade roservables balarce. Adjustments relating to receivables are ordinarily recorded in administrative expenses, Discentinued operations Iscluded in administrative expenses is the net result of a discontinued operation. An entire division with assets costieg $542 million and accumulated depeciatice of $378 millive was wid foe 5 tol million. Is addition to the sale, the entity alse incurred rodandancy costs of $29millive. The nove discentinued openatien made profits of $126 millien befece accounting for the cort of redundancies and the sale of iss assets as edined above. The appevpriate taxes ce the profits for this iegment were already ascounted foe. Inveatory A final inveraory count on Mascla 31, 2022 fevealed that 56.5 million worth of inveatory at cont had thot yet been recorded. Of that amount, 7\%. was found to be cotolete and sheeld be written off. Inverthory purchases are entisariby reseeded in cert of sales, but aty writs-offs are charged to other operating expenses. Orher ineomer Fer interets incotne, the amound shown in the trial balance represerts only a half of the amount carncd for the year, Whale toyaltics eamed but nelf yet received anount to $22 milliun. Taxatioe Taxable profits roported for the current yeat of aswessment ancumted to 5477 million. The overpeovisian en the trial balase above telates to prier year taves whicb lave since been paid. The entiry has accumulaked taxable ecmporary differetsee of 5126 million, which does not include the effect of the revaluations on peoperty, plant and equipencet. The deferrod tax assel corredly reflected in the trial bulance arese selely from transactions charged to the statement of pevfit er loos. The cuasent sorporation las rate is 30thi, Below is the trial balange for Modiples 1.4d, a pearmasevticals munufianuring oweryany: Mediplex l. at Trail hallamene we 14 aroth 11 Ta77 Preperty, piant and equipintst ratio hetwocn adeinistrative cupchses and cost of cales. Thenc have bocn no adjustencrits made to date are equitalenit to the accumniated deprociation charfal azainat it . straight lise basis over eight years to a nil nesidal saluc. Nll depreciation charges un motut vehicles ate to be allocatcd ta destrituetion wosts. Iisturcs and fittings and machincry are to he dopenciatod 1 to on the nctucing bulance and 9 . other orerating cupcinscr. while for machincey ass well as aydponcnt, depeciation charges are ia celier theratikg etpenser. on April 1, 20121, and rogures that a tocal of tives an aal puyments of 59.4 million are made - an cighth of which relates to maintcrance cupenses, and anchar 5 wis of which is attributable bo agrecd penod. which nould necate the nocd be cretend the centract. The imeremental berruwint adruinistsative evjenses, and other operating stiphtses. The watity prefict le ahow the lickied asset sepatalchy withid its property. filant and ey genent flat presertation purpories. Intasibible assets Gooduall is to be ifmpaired to 1s2. The palent is to be amortisod over 18 yean to a nill residail value, clurgod to other operating experses, while the trademark aed copyright ace bech apsectised aver a 13-yeat period, with charges going to cost of sales. On February 28, 2022, the entity acquired a brand for 551 millive. but the transaction has not yet been recorded of otberwise accounied for in the bocks. The brand waskld be fully amortised ever 3 22-year period, with charges going bo cost of sales and time-apporticened as necesuary. development. Throc-cighths of the amosint recognised as drvelopenctet cort was iocurred betwect 5 Sepecmber 1, 2021 to Newember 30. 2ti21. The prodoct ackicund conmertial fcasablity on Decernher 1, 2021. Any capitalised develogenent cest is to be ameetised ever twelve years and charged to cost of salci, with time appotionment where nocessary. Any ron-capielised rewcarch and developmeet cost should be charged te other operating expetties. Orber liabilities The contingent liability reflected in the trial balance rchates no a cusamer lawsait for which the chance of payout has been deemed as possible by the entity's artivescyx. The aneunt was recorded in other operating expenses. The entity's atheeneys have alse advised that another lowsait with which the cotnpany is currently faced has a probable chance of payceit of $3,6 millive. This amsunt bas not been accounted for. Similat tramactieas are asually recorded ia other operiting expenses. Neither of these transactions will have an effect on the aseramdated tanporary differences noted below. Dutht instraments Oa Apeil 1. 2021, the coenpany istued a (6), sevevertikle deteceture, a ori, loaa note, and a 4.6 The convertible debenture has a nominal value of 5285 minicn and as redecmable at the end of the fourth year, while the loan noee has a nominal value of 5.16 milliove, as isseed at a 6.8 is discount sith issue costs of $3.243 millase, and is redecruble affer five years at a 7he pectmium. The regular debenture has a neeninal valec of 5122 millove and is redecmuble after 3 years an an st. premium, Oaly the coupon payznent selating 10 the comertible dete inentrumente, which was incorrectly debited to miscellancous expenses, has becn recorded so fir; all other relevant journal cntrics across the thres deht issaes remain unreceeded. Additiveally, there are interest aums for the existing debt chligatioes reflected in the trial balance that romain limsoovanted for at the year rel Equity and roserves The par valuc of each ordinary share is 50.80.0On the first day of the financial year, the entity decided to make a bonus issue of theee newe shares for cuery ten erintiak shares held. Sobsequently, there was a two for cleven rights issue on Oetuber 31, 2021 at 51.35 per shareThe market price per share at that date was 32.20. The beess and riphrs asues have aot yet been recotded. In the case of the bonas issue, management's pecfarmce as to preserve the retained earnings balance insodar as is possible. Additionatly. the revaluation teserve may te used only wo the entent that wethet reictives have been exhatast. Dividends on the preference shares are curtently unpaid and remain unacceastod for at the yeat evel An interim otdinary dividend amovnting wo 54.9 million was paid on January 1, 2022, but this is yot to be rocetoled. A farther final ordinary drvidered was doclarod en March 31, 2022 for \$0.03 per share held as a that date; this loo is yet to be acveuntod fict. The dectared dividends were paid on August 1, 2022. A sum of 53.4 million is to be trancforred from accumalated peofits to the gencral rescrves. Trade receivables Of the trade receivables figure currently teported, 52.1 million relates to a recivables balance that was already paid by the customer during the prior period, but the payment was never accoanted for as the monies were stolen by an acceumting elerk who has gone inte hiding since. The tax effect on any adjustment to be made is to be ignoocd. The provision for bad debt is to be revised te 12\% of the adjusted trade roservables balarce. Adjustments relating to receivables are ordinarily recorded in administrative expenses, Discentinued operations Iscluded in administrative expenses is the net result of a discontinued operation. An entire division with assets costieg $542 million and accumulated depeciatice of $378 millive was wid foe 5 tol million. Is addition to the sale, the entity alse incurred rodandancy costs of $29millive. The nove discentinued openatien made profits of $126 millien befece accounting for the cort of redundancies and the sale of iss assets as edined above. The appevpriate taxes ce the profits for this iegment were already ascounted foe. Inveatory A final inveraory count on Mascla 31, 2022 fevealed that 56.5 million worth of inveatory at cont had thot yet been recorded. Of that amount, 7\%. was found to be cotolete and sheeld be written off. Inverthory purchases are entisariby reseeded in cert of sales, but aty writs-offs are charged to other operating expenses. Orher ineomer Fer interets incotne, the amound shown in the trial balance represerts only a half of the amount carncd for the year, Whale toyaltics eamed but nelf yet received anount to $22 milliun. Taxatioe Taxable profits roported for the current yeat of aswessment ancumted to 5477 million. The overpeovisian en the trial balase above telates to prier year taves whicb lave since been paid. The entiry has accumulaked taxable ecmporary differetsee of 5126 million, which does not include the effect of the revaluations on peoperty, plant and equipencet. The deferrod tax assel corredly reflected in the trial bulance arese selely from transactions charged to the statement of pevfit er loos. The cuasent sorporation las rate is 30thi

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