"GOVT TO BEAR MORE THAN RM10.3B LOSSES IN TABUNG HAJI'S RECUE PLAN, IF ASSETS DEPRECIATE."

KUALA LUMPUR: Urusharta Jamaah Sdn Bhd (UJSB), a wholly-owned unit of the Ministry of Finance Incorporated, highlighted if the assets transferred from Lembaga Tabung Haji (LTH) were to depreciate further, the government will incur losses higher than RM10.3 billion. Among non-performing assets transferred into UJSB include 1.568 acres at Tun Razak Exchange (TRX). In a statement today, USB said the LTH rescue plan which wascompleted on December 28,2018, involved a transfer of non-performing assets worth RM9.63 billion from LTH to IJSB in exchange for RM19/90 billion. It considered of two tranches of Sukuk totaling RM19.6 billion and RM300 million respectively in cash payable to LTH."

QUESTION

(a)Based on the above business news, explain the earning management strategy that could been done by LTH.

(b)Briefly describe another THREE (3) other earning management strategies other than the above (a).