Pada awal 2020, Sunshine Berhad memperolehi Moonlight Berhad dengan nilai RM600 juta. Selain wang tunai, akaun penghutang dan inventori, aset-aset berikut juga diperolehi: At the beginning of 2020, Sunshine Berhad acquired Moonlight Berhad for RM600 million. In addition to cash, account receivables and inventory, the following assets were also acquired: Loji dan peralatan disusutnilai sepanjang hayat berguna selama 10 tahun atas dasar garis lurus. Tiada anggaran nilai baki untuk loji dan peralatan. Paten dianggarkan mempunyai jangka hayat 5 tahun, tiada nilai sisa, dan dilunaskan menggunakan kaedah garis lurus. Andaikan bahawa aset yang diperoleh daripada Moonlight Berhad terdiri daripada unit penjanaan tunai di mana muhibah diperuntukkan. The plant and equipment are depreciated over a 10-year useful life on a straight-line basis. There is no estimated residual value for plant and equipment. The patent is estimated to have a 5-year useful life, no residual value, and is amortized using the straight-line method. Assume that the assets acquired from Moonlight Berhad comprise the cash-generating unit to which the goodwill is allocated. Pada akhir tahun 2022, perubahan dalam iklim perniagaan menunjukkan kepada pihak pengurusan bahawa aset Moonlight Berhad mungkin merosotnilai. Amaun berikut telah ditentukan: At the end of 2022, a change in business climate indicated to management that the assets of Moonlight Berhad might be impaired. The following amounts have been determined: \begin{tabular}{|l|c|} \hline \multicolumn{1}{|c|}{ Aset-aset / Assets } & RM (juta / million) \\ \hline Loji dan peralatan / Plant and equipment: & 50 \\ \hline \begin{tabular}{l} Nilai boleh guna (nilai kini jangkaan aliran \\ tunai) / Value in use (present value of \\ estimated cash flows) \end{tabular} & \\ \hline \begin{tabular}{l} Nilai saksama ditolak kos untuk menjual / \\ Fair value less cost to sell \end{tabular} & 60 \\ \hline Paten / Patent: & 15 \\ \hline \begin{tabular}{l} Nilai boleh guna (nilai kini jangkaan aliran \\ tunai) / Value in use (present value of \\ estimated cash flows) \end{tabular} & 20 \\ \hline \begin{tabular}{l} Nilai saksama ditolak kos untuk menjual / \\ Fair value less cost to sell \end{tabular} & 420 \\ \hline Muhibah / Goodwill: & 390 \\ \hline \begin{tabular}{l} Amaun boleh pulih Moonlight Berhad / \\ Recoverable amount of Moonlight Berhad \end{tabular} & 20 \\ \hline \begin{tabular}{l} Nilai buku aset bersih Moonlight Berhad / \\ Book value of Moonlight Berhad's net assets \end{tabular} & \\ \hline \end{tabular} *Sebelum merekodkan sebarang kerugian rosotnilai ke atas loji dan peralatan dan paten (jika ada) dan tidak termasuk amaun muhibah/ Before recording any impairment losses on plant and equipment and the patent (if any) and exclude the goodwill amount. Tiada pengiktirafan rosot nilai untuk muhibah sejak tahun 2020. There has been no recognition of impairment for goodwill since the year 2020. Dikehendaki/Required: a. Kirakan nilai buku bagi loji dan peralatan dan paten pada akhir tahun 2022. Compute the book value of the plant and equipment and patent at the end of 2022. (6 markah/marks) b. Merujuk kepada MFRS136 Impairment of Assets: With reference to MFRS136 Impairment of Assets: i. Apakah yang anda faham daripada istilah 'rosotnilai aset' What do you understand from the term 'impairment of aset'? (2 markah/marks) ii. Bilakah loji dan peralatan dan paten perlu diuji untuk kemerosotan nilai? When should the plant and equipment and the patent be tested for impairment? (2 markah/marks) iii. Bilakah muhibah perlu diuji untuk kemerosotan nilai? When should goodwill be tested for impairment? (2 markah/marks) Tentukan amaun kerugian kemerosotan nilai untuk dicatatkan (jika ada) bagi ketiga-tiga aset tersebut Determine the amount of impairment loss to be recorded (if any) for each of those three assets