Haze Sdn Bhd has been in the business of selling automobiles spare parts for several years. The followings are the Statement of Comprehensive Income of Haze Sdn Bhd and of its subsidiary Appa Sdn Bhd for the year ended 31 December 2020:

Haze Sdn Bhd RM’000		Appa Sdn Bhd RM’000
Sales                                                                              180,000		90,000
Cost of sales                                                                 (50,000)                                                                                        130,000		(35,000)
		55,000
Administrative expenses                                               (40,000)		(17,000)
Finance expenses                                                          (3,000)		(1,500)
Selling and distribution expenses                                 (17,000)                                                                                         70,000		(5,000)
		31,500
Taxation                                                                         (20,000) Profit after tax                                                                 50,000           Retained profit 1 January 2020                                      20,200		(11,000)
		20,500
		20,800

On 1 January 2020 Haze Sdn Bhd purchased 70% of the issued ordinary share capital of Appa Sdn Bhd of 90 million shares of RM1 each. On that date the reserves of Appa Sdn Bhd consisted of share premium of RM50 million and retained profit of RM15 million.

Required:

1. Prepare the Consolidated Statement of Comprehensive Income for the year ended 31 December 2020.

2. Calculate group retained profit on 1 January 2020 of Haze Sdn Bhd.
   3. Calculate non-controlling interest retained profit on 1 January 2020 of Haze Sdn Bhd.

4. Prepare the extract of the Statement of Change In Equity for the year ended 31 December 2020.

5. Discuss the intragroup transaction in consolidated financial statement.