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Selected financial statements of NBS Ltd are shown below + NBS LTD Statement of Profit or Loss and Other Comprehensive Income For the year ended 31 December 2020 $ 000 Income 12,140 373 Sales Dividend received Interest received Proceed from sales of plant and equipment 13 460 12,986 5,280 3,030 300 900 Less: Expenses Cost of sales Employee expenses Depreciation - Buildings Depreciation - Plant and equipment Carrying amount of plant and equipment sold Bad debts Audit fees Other operating expenses Interest expenses 500 36 32 510 120 Profit before tax Less: Income tax expense Profit after tax Other comprehensive income Total comprehensive income 10,708 2,278 930 1,348 Nil 1,348 NBS LTD Statement of Financial Position as at 31 December 2020 2020 2019 $ 000 $ 000 12 26 150 Current assets on hand Deposits at call Accounts receivable Inventories Non-current assets Land and buildings (net) 3,050 1,800 100 1,700 1,065 6,900 6,500 Accumulated depreciation - buildings (1,800) 4,600 (1,500) 2,200 Plant and equipment Accumulated depreciation - Plant and equipment (600) Investments at cost (1,000) 780 14,492 740 Total assets 10,231 260 490 3,220 2,110 15 94 640 420 890 310 15 22 Current liabilities Bank overdraft - secured Accounts payable Accrued interest Other accrued expense Current tax liabilities Provision for employee benefits Non-current liabilities Bank loans - secured Provision for employee benefits Equity Share capital Retained earnings Total liabilities and equity 1,200 1,070 1,470 1,260 3,300 2,050 2,275 3,612 14,492 10,231 NBS LTD Statement of Cash Flows for the year ended 31 December 2020 S 000 $ 000 Cash flows from operating activities Receipts from customers Payments to suppliers, employees and other Cash generated from operations Interest paid Income tax paid Net cash from operating activities 10,754 (8,054) 2,700 (199) (350) 2,151 Cash flows from investing activities Interest received Dividends from investments Proceeds from sale of plant and equipment Purchase of plant and equipment Purchase of land and building Purchase of investments Net cash from investing activities 13 373 460 (3,400) (400) (40) (2,994) Cash flows from financing activities Proceeds from share issue Proceeds from bank loans Repayment of bank loans Dividends paid Net cash from financing activities 1.250 500 (630) (11) 1,109 Net decrease in cash and cash equivalents Cash and cash equivalents at 1 January 2020 Cash and cash equivalents at 31 December 2020 266 (364) (98) Reconciliation of profit and net cash from operating activities $ 000 1,348 Profit after income tax Add back non-cash expenses Depreciation expense 1,200 Add Deduct items classified as non-operating Carrying amount of plant sold 500 Proceeds from sale of plant Dividends received Interest received (460) (373) (13) Add/Deduct effects of accrual balances Increase in account receivables Increase in inventories Increase in other accrued expenses Increase in accounts payable Increase in current tax liability Increase in provision for employee benefits Decrease in accrued interest (1,350) (735) 220 1,110 580 203 (79) Net cash from operating activities 2,151 Workings (all the figures below are in the unit of thousand dollars, i.e. $000) Closing Bad debt written-off Allowance for Doubtful Debts Opening 36 Bad debt expense 36 36 36 Opening Sales 1,700 12,140 Accounts Receivable (Gross) Closing Bad debts write off Cash Received 3,050 36 10,754 13,840 13,840 Opening Purchases 1,065 6,015 7,080 Inventory Closing Cost of sales 1,800 5,280 7,080 Closing Cash paid 3,220 4,905 8,125 Accounts Payable Opening Purchases 2,110 6,015 8,125 Closing Cash paid Provision for employee benefits 1,485 Opening 2,827 employee expenses 4,312 1,282 3,030 4,312 Closing for accrued expenses Accrued Expenses 640 Opening for accrued expenses Audit fees 322 Other operating expense 962 420 32 Cash paid for other expenses 510 962 Payments to suppliers, employees and others Payments to suppliers Payments to employees Payments for other expenses Total 4905 2827 322 8054 *Using formula approach: Payments to suppliers: COGS + change in Inventory -change in Accounts Payable 5,280 735 (1,110) 4,905 3,030 Payments to employees: employee expenses - change in provision for employee benefits (203) 2,827 32 Payments for other expenses: Audit fees Other operating expense - change in accrued expense 510 (220) 322 Payments to suppliers, employees and others 8,054 Closing Tax paid 890 350 1,240 Current Tax Liability Opening Income tax expense 310 930 1,240 Interest Receivable 0 Closing Opening 0 Interest received 13 Cash receipt for interest 13 13 13 6,900 Opening Cash (purchase) Land & buildings (Gross) 6,500 Closing 400 6,900 6,900 Opening Cash (purchase) Plant and equipment (Gross) 2,200 Closing 3,400 Cost of plant and equipment sold 5,600 4,600 1,000 5,600 Closing Bank loan 1,070 630 1,700 Opening new bank loan repayment of bank loan 1,200 500 1,700 Closing Interest paid 94 Accrued interest Opening Interest expense 15 199 120 214 214 Closing Loss for the year Dividends declared Retained earnings (CFF) 3,612 Opening Profit for the year 11 3,623 2,275 1,348 3,623 0 Closing Dividends paid Dividend Payable (CFF) 0 Opening 11 Dividends declared 11 11 11 Selected financial statements of NBS Ltd are shown below + NBS LTD Statement of Profit or Loss and Other Comprehensive Income For the year ended 31 December 2020 $ 000 Income 12,140 373 Sales Dividend received Interest received Proceed from sales of plant and equipment 13 460 12,986 5,280 3,030 300 900 Less: Expenses Cost of sales Employee expenses Depreciation - Buildings Depreciation - Plant and equipment Carrying amount of plant and equipment sold Bad debts Audit fees Other operating expenses Interest expenses 500 36 32 510 120 Profit before tax Less: Income tax expense Profit after tax Other comprehensive income Total comprehensive income 10,708 2,278 930 1,348 Nil 1,348 NBS LTD Statement of Financial Position as at 31 December 2020 2020 2019 $ 000 $ 000 12 26 150 Current assets on hand Deposits at call Accounts receivable Inventories Non-current assets Land and buildings (net) 3,050 1,800 100 1,700 1,065 6,900 6,500 Accumulated depreciation - buildings (1,800) 4,600 (1,500) 2,200 Plant and equipment Accumulated depreciation - Plant and equipment (600) Investments at cost (1,000) 780 14,492 740 Total assets 10,231 260 490 3,220 2,110 15 94 640 420 890 310 15 22 Current liabilities Bank overdraft - secured Accounts payable Accrued interest Other accrued expense Current tax liabilities Provision for employee benefits Non-current liabilities Bank loans - secured Provision for employee benefits Equity Share capital Retained earnings Total liabilities and equity 1,200 1,070 1,470 1,260 3,300 2,050 2,275 3,612 14,492 10,231 NBS LTD Statement of Cash Flows for the year ended 31 December 2020 S 000 $ 000 Cash flows from operating activities Receipts from customers Payments to suppliers, employees and other Cash generated from operations Interest paid Income tax paid Net cash from operating activities 10,754 (8,054) 2,700 (199) (350) 2,151 Cash flows from investing activities Interest received Dividends from investments Proceeds from sale of plant and equipment Purchase of plant and equipment Purchase of land and building Purchase of investments Net cash from investing activities 13 373 460 (3,400) (400) (40) (2,994) Cash flows from financing activities Proceeds from share issue Proceeds from bank loans Repayment of bank loans Dividends paid Net cash from financing activities 1.250 500 (630) (11) 1,109 Net decrease in cash and cash equivalents Cash and cash equivalents at 1 January 2020 Cash and cash equivalents at 31 December 2020 266 (364) (98) Reconciliation of profit and net cash from operating activities $ 000 1,348 Profit after income tax Add back non-cash expenses Depreciation expense 1,200 Add Deduct items classified as non-operating Carrying amount of plant sold 500 Proceeds from sale of plant Dividends received Interest received (460) (373) (13) Add/Deduct effects of accrual balances Increase in account receivables Increase in inventories Increase in other accrued expenses Increase in accounts payable Increase in current tax liability Increase in provision for employee benefits Decrease in accrued interest (1,350) (735) 220 1,110 580 203 (79) Net cash from operating activities 2,151 Workings (all the figures below are in the unit of thousand dollars, i.e. $000) Closing Bad debt written-off Allowance for Doubtful Debts Opening 36 Bad debt expense 36 36 36 Opening Sales 1,700 12,140 Accounts Receivable (Gross) Closing Bad debts write off Cash Received 3,050 36 10,754 13,840 13,840 Opening Purchases 1,065 6,015 7,080 Inventory Closing Cost of sales 1,800 5,280 7,080 Closing Cash paid 3,220 4,905 8,125 Accounts Payable Opening Purchases 2,110 6,015 8,125 Closing Cash paid Provision for employee benefits 1,485 Opening 2,827 employee expenses 4,312 1,282 3,030 4,312 Closing for accrued expenses Accrued Expenses 640 Opening for accrued expenses Audit fees 322 Other operating expense 962 420 32 Cash paid for other expenses 510 962 Payments to suppliers, employees and others Payments to suppliers Payments to employees Payments for other expenses Total 4905 2827 322 8054 *Using formula approach: Payments to suppliers: COGS + change in Inventory -change in Accounts Payable 5,280 735 (1,110) 4,905 3,030 Payments to employees: employee expenses - change in provision for employee benefits (203) 2,827 32 Payments for other expenses: Audit fees Other operating expense - change in accrued expense 510 (220) 322 Payments to suppliers, employees and others 8,054 Closing Tax paid 890 350 1,240 Current Tax Liability Opening Income tax expense 310 930 1,240 Interest Receivable 0 Closing Opening 0 Interest received 13 Cash receipt for interest 13 13 13 6,900 Opening Cash (purchase) Land & buildings (Gross) 6,500 Closing 400 6,900 6,900 Opening Cash (purchase) Plant and equipment (Gross) 2,200 Closing 3,400 Cost of plant and equipment sold 5,600 4,600 1,000 5,600 Closing Bank loan 1,070 630 1,700 Opening new bank loan repayment of bank loan 1,200 500 1,700 Closing Interest paid 94 Accrued interest Opening Interest expense 15 199 120 214 214 Closing Loss for the year Dividends declared Retained earnings (CFF) 3,612 Opening Profit for the year 11 3,623 2,275 1,348 3,623 0 Closing Dividends paid Dividend Payable (CFF) 0 Opening 11 Dividends declared 11 11 11