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lits shares Mates in Kunju Bhd October 2017 for RM2 pershan disposed of half of its shares in Kuru hd on 1 October 2014 The following are the statements of financial son of Wala Bhd, bu as at 31 December 20x8. O comprehensive income ot Statement of Financial Position as at 31 December 20% October 20x7 for RM2 per share "Jala Bhd, Bulu Bhd and Pukat Bhd Jala Bhd RM'000 Bubu Bhd RM'000 Pukat Bhd RM'000 Non-current assets Investments at cost Other non-current assets Sundry current assets Total assets Equity Ordinary shares Retained profit Sundry liabilities Suspense account 518.000 325,000 202.000 1,025,000 110.000 310,000 420.000 200.000 350 550.000 600.000 170,000 163,000 200,000 140,000 80,000 350,000 130.000 70,000 Proceeds from disposal of shares Total equity and liabilities 112,000 1,045,000 420,000 550,000 Additional information: (1) Jala Bhd acquired 70% of the 200 million shares in Bubu Bhd for RM154 million on January 20x4. On this date. Bubu Bhd had a debit balance in retained profit of RM500,000. (11) Jala Bhd acquired 80% of the 350 million ordinary shares of Pukat Bhd on 1 January 20x6 for RM364 million. On this date, the retained profit of Pukat Bhd was RM90 million (iii) On 1 October 20x7, Jala Bhd sold 25% of its shares in Pukat Bhd for RM1.60 per share. Only the cash received from the disposal has been recorded. (IV) Pukat Bhd made a profit of RM16 million for the year ended 31 December 20x8. (v) It is the group's policy to measure non-controlling interests at their proportionate interest in the value of the net assets of the subsidiary. Required: Prepare the consolidated statement of financial position of Jala Bhd as at 31 December 20x7. lits shares Mates in Kunju Bhd October 2017 for RM2 pershan disposed of half of its shares in Kuru hd on 1 October 2014 The following are the statements of financial son of Wala Bhd, bu as at 31 December 20x8. O comprehensive income ot Statement of Financial Position as at 31 December 20% October 20x7 for RM2 per share "Jala Bhd, Bulu Bhd and Pukat Bhd Jala Bhd RM'000 Bubu Bhd RM'000 Pukat Bhd RM'000 Non-current assets Investments at cost Other non-current assets Sundry current assets Total assets Equity Ordinary shares Retained profit Sundry liabilities Suspense account 518.000 325,000 202.000 1,025,000 110.000 310,000 420.000 200.000 350 550.000 600.000 170,000 163,000 200,000 140,000 80,000 350,000 130.000 70,000 Proceeds from disposal of shares Total equity and liabilities 112,000 1,045,000 420,000 550,000 Additional information: (1) Jala Bhd acquired 70% of the 200 million shares in Bubu Bhd for RM154 million on January 20x4. On this date. Bubu Bhd had a debit balance in retained profit of RM500,000. (11) Jala Bhd acquired 80% of the 350 million ordinary shares of Pukat Bhd on 1 January 20x6 for RM364 million. On this date, the retained profit of Pukat Bhd was RM90 million (iii) On 1 October 20x7, Jala Bhd sold 25% of its shares in Pukat Bhd for RM1.60 per share. Only the cash received from the disposal has been recorded. (IV) Pukat Bhd made a profit of RM16 million for the year ended 31 December 20x8. (v) It is the group's policy to measure non-controlling interests at their proportionate interest in the value of the net assets of the subsidiary. Required: Prepare the consolidated statement of financial position of Jala Bhd as at 31 December 20x7