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The Peacock Group Berhad is a leading industrial enterprise with diverse interests in the automotive, equipment, manufacturing and engineering industries. Strategic alliances with leading global organisations have helped position the Peacock Group as a leader in its core businesses. Peacock was incorporated in 2001 and since has expanded its operations by the acquisition of several companies. On 30 September 2015 Peacock acquired of 80% shares in Swan Bhd for RM60 million at which date there was a credit balance on the retained earnings of Swan of RM20 million. At the date of acquisition, the fair values of Swan's assets and liabilities were equal to their carrying amounts with the exception a building which had a fair value of RM2 million above its carrying amount and 20 years remaining useful life. This fair value has not been incorporated in Swan's financial statements. The fair value of non-controlling interest was RM15 million. No shares have been issued by Swan since Peacock acquired its interest. On 30 July 2016, Peacock acquired 25% interests in Goose Bhd when its retained earnings were RM12 million Peacock has made a joint arrangement with Parrot Bhd by establishing Dove Sdn Bhd in 2016. Both Peacock and Parrot agreed to share equally all revenues, expenses, assets and liabilities of Dove. On 1 April 2017 Swan acquired 65% ordinary shares in Owl for RM23.8 million when the retained earnings of Owl was RM14 million. On the same date Peacock acquired 20% interests in Owl Bhd for RM5 million in cash and a share exchange of three shares of Peacock for four shares of Owl. These issues of shares have not been recorded by Peacock. On that date the shares in Peacock and Swan had a market value of RM2.50 and RM1.20 each respectively. At the acquisition date, the fair value of Owl identifiable net assets were equal to their carrying amount with the exception of an old plant with a fair value of RM3 million lower than its carrying amount and 10 years remaining useful life. No shares have been issued by all companies since the respective acquisition date except for the issue of shares by Peacock for its acquisition of 20% shares of Owl. The following information is available relating to Peacock Group of companies for the year ended 31 December 2018: 1. During 2018, Owl had made intragroup sales to Swan of RM480,000 making a profit of 25% on cost and RM75,000 of these goods were in inventories at 31 December 2018. 2. During 2018, Goose had made intragroup sales to Peacock of RM360,000 making a profit of 20% on cost and one third of these goods were in inventories at 31 December 2018. 3. On 1 November 2018 Peacock sold warehouse equipment to Swan for RM240,000 from inventory. Swan has included this equipment in its property, plant and equipment. The equipment had been purchased on credit by Peacock for RM200,000 in October 2018 and this amount is included in its current liabilities as at 31 December 2018. Swan charges depreciation on its warehouse equipment at 20% on cost. It is company policy to charge a full year's depreciation in the year of acquisition to be included in the cost of sales. 4. An impairment test conducted at the year-end reveal 10% impairment on goodwill of Swan and RM200,000 impairment on investment in Goose. 5. All depreciations and goodwill impairment are treated as administrative expenses. 6. It is the group's policy to value the non-controlling interest at fair value at the date of acquisition. 7. Accounts for all companies are made up to 31 December. The draft financial statements for Peacock, Swan, Owl, Goose and Dove for the year ended 31 December 2018 are as follows. Statements of Profit or Loss Revenue Cost of sales Gross profit Distribution costs Administrative expenses Finance costs Dividend received Profit before tax Income tax expense Profit for the year Peacock Bhd RM'000 45,600 (18,050) 27,550 (3,325) (3,475) (325) 4,360 24,785 8,300 16,485 Swan Bhd RM'000 12,350 (2,732) 9,619 (1,069) (475) (50) 650 8,675 (2,695) 5,980 Owl Bhd RM'000 22,800 (5,320) 17,480 (1,900) (2,900) (92) Goose Bhd RM'000 27,360 (6,384) 20,976 (2,280) (3,480) (80) Dove Sdn Bhd RM'000 13,520 (4,550) 8,970 (1,100) (710) (60) 12,588 4,241 8,347 15,136 5,089 10,047 7,100 1,776 5,324 Dividends paid for the period 3,500 2,800 2,000 4,000 2,000 Statements of financial position Peacock Bhd RM'000 Swan Bhd Owl Bhd RM'000 RM'000 Goose Bhd RM'000 Dove Sdn Bhd RM'000 Non-current assets Property, plant and equipment Investments at cost 35,800 42,300 16,200 51,000 77,000 52,273 23,800 Current assets Inventory Trade and other receivables Cash and cash equivalent Total assets Equity Share capital Retained earnings 1,570 4,480 1,650 135,700 2,025 4,870 1,340 84,308 3,880 3,760 1,240 44,680 4,650 3,300 2,700 52,950 970 1,300 380 18,850 80,000 49,300 50,000 30,075 26,000 16,880 30,000 20,790 10,000 8,000 1,800 2,160 850 Current liabilities Trade and other payables Tax payable Total equity and liabilities 2,860 3,540 135,700 2,023 2,210 84,308 44,680 52,950 18,850 No of shares (million units) 40 30 20 30 Required: (a) Prepare the consolidated statement of financial position for Peacock Group as at 31 December 2018 using the worksheet technique in Excel Spreadsheet. Prepare the consolidated statement of profit or loss for Peacock Group for the year ended 31 December 2018 in Excel Spreadsheet. (b) (c) Prepare the consolidated statement of changes in equity for Peacock Group for the year ended 31 December 2018 in Excel Spreadsheet. The Peacock Group Berhad is a leading industrial enterprise with diverse interests in the automotive, equipment, manufacturing and engineering industries. Strategic alliances with leading global organisations have helped position the Peacock Group as a leader in its core businesses. Peacock was incorporated in 2001 and since has expanded its operations by the acquisition of several companies. On 30 September 2015 Peacock acquired of 80% shares in Swan Bhd for RM60 million at which date there was a credit balance on the retained earnings of Swan of RM20 million. At the date of acquisition, the fair values of Swan's assets and liabilities were equal to their carrying amounts with the exception a building which had a fair value of RM2 million above its carrying amount and 20 years remaining useful life. This fair value has not been incorporated in Swan's financial statements. The fair value of non-controlling interest was RM15 million. No shares have been issued by Swan since Peacock acquired its interest. On 30 July 2016, Peacock acquired 25% interests in Goose Bhd when its retained earnings were RM12 million Peacock has made a joint arrangement with Parrot Bhd by establishing Dove Sdn Bhd in 2016. Both Peacock and Parrot agreed to share equally all revenues, expenses, assets and liabilities of Dove. On 1 April 2017 Swan acquired 65% ordinary shares in Owl for RM23.8 million when the retained earnings of Owl was RM14 million. On the same date Peacock acquired 20% interests in Owl Bhd for RM5 million in cash and a share exchange of three shares of Peacock for four shares of Owl. These issues of shares have not been recorded by Peacock. On that date the shares in Peacock and Swan had a market value of RM2.50 and RM1.20 each respectively. At the acquisition date, the fair value of Owl identifiable net assets were equal to their carrying amount with the exception of an old plant with a fair value of RM3 million lower than its carrying amount and 10 years remaining useful life. No shares have been issued by all companies since the respective acquisition date except for the issue of shares by Peacock for its acquisition of 20% shares of Owl. The following information is available relating to Peacock Group of companies for the year ended 31 December 2018: 1. During 2018, Owl had made intragroup sales to Swan of RM480,000 making a profit of 25% on cost and RM75,000 of these goods were in inventories at 31 December 2018. 2. During 2018, Goose had made intragroup sales to Peacock of RM360,000 making a profit of 20% on cost and one third of these goods were in inventories at 31 December 2018. 3. On 1 November 2018 Peacock sold warehouse equipment to Swan for RM240,000 from inventory. Swan has included this equipment in its property, plant and equipment. The equipment had been purchased on credit by Peacock for RM200,000 in October 2018 and this amount is included in its current liabilities as at 31 December 2018. Swan charges depreciation on its warehouse equipment at 20% on cost. It is company policy to charge a full year's depreciation in the year of acquisition to be included in the cost of sales. 4. An impairment test conducted at the year-end reveal 10% impairment on goodwill of Swan and RM200,000 impairment on investment in Goose. 5. All depreciations and goodwill impairment are treated as administrative expenses. 6. It is the group's policy to value the non-controlling interest at fair value at the date of acquisition. 7. Accounts for all companies are made up to 31 December. The draft financial statements for Peacock, Swan, Owl, Goose and Dove for the year ended 31 December 2018 are as follows. Statements of Profit or Loss Revenue Cost of sales Gross profit Distribution costs Administrative expenses Finance costs Dividend received Profit before tax Income tax expense Profit for the year Peacock Bhd RM'000 45,600 (18,050) 27,550 (3,325) (3,475) (325) 4,360 24,785 8,300 16,485 Swan Bhd RM'000 12,350 (2,732) 9,619 (1,069) (475) (50) 650 8,675 (2,695) 5,980 Owl Bhd RM'000 22,800 (5,320) 17,480 (1,900) (2,900) (92) Goose Bhd RM'000 27,360 (6,384) 20,976 (2,280) (3,480) (80) Dove Sdn Bhd RM'000 13,520 (4,550) 8,970 (1,100) (710) (60) 12,588 4,241 8,347 15,136 5,089 10,047 7,100 1,776 5,324 Dividends paid for the period 3,500 2,800 2,000 4,000 2,000 Statements of financial position Peacock Bhd RM'000 Swan Bhd Owl Bhd RM'000 RM'000 Goose Bhd RM'000 Dove Sdn Bhd RM'000 Non-current assets Property, plant and equipment Investments at cost 35,800 42,300 16,200 51,000 77,000 52,273 23,800 Current assets Inventory Trade and other receivables Cash and cash equivalent Total assets Equity Share capital Retained earnings 1,570 4,480 1,650 135,700 2,025 4,870 1,340 84,308 3,880 3,760 1,240 44,680 4,650 3,300 2,700 52,950 970 1,300 380 18,850 80,000 49,300 50,000 30,075 26,000 16,880 30,000 20,790 10,000 8,000 1,800 2,160 850 Current liabilities Trade and other payables Tax payable Total equity and liabilities 2,860 3,540 135,700 2,023 2,210 84,308 44,680 52,950 18,850 No of shares (million units) 40 30 20 30 Required: (a) Prepare the consolidated statement of financial position for Peacock Group as at 31 December 2018 using the worksheet technique in Excel Spreadsheet. Prepare the consolidated statement of profit or loss for Peacock Group for the year ended 31 December 2018 in Excel Spreadsheet. (b) (c) Prepare the consolidated statement of changes in equity for Peacock Group for the year ended 31 December 2018 in Excel Spreadsheet