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Statement of Financial Position as at 31 March 2020 Cofe Bhd RM 1000 Tea Bhd RM 1000 Milky Bhd RM 1000 400,000 275,000 Assets Property, plant & equipment Investment in Tea Investment in Milky Inventories Trade receivables Cash at bank 393,500 500,000 220,000 25,000 10,000 10,000 1,158,500 40,000 30,000 20,000 490,000 48,000 44,000 500 367,500 300,000 200,000 Equity and Liabilities Ordinary shares of RMI each 10% Preference shares of RM1 each Retained profits Share premium 10% Debentures Bank loan Trade payables Accruals 600,000 300,000 116,500 60,000 60,500 80,000 19,500 60,000 38,000 40,000 5.000 1,158,500 27,500 3,000 490,000 62,000 35,000 10,000 367,500 Additional information: Additional information: 1. Cofe Bhd bought 80% of ordinary shares of Tea Bhd on 1 April 2017. The consideration was paid by cash RM500 million. On that date, the share premium and retained profits of Tea Bhd were amounted to RM20 million and RM40 million respectively. As at the acquisition date, a piece of land of Tea Bhd had a fair value of RM10 million than its carrying amount. Tea Bhd did not adjust its record to account for the increase in value. 2. On 1 April 2018, Cofe Bhd acquired 40% ordinary shares of Milky Bhd when the retained profits of Milky Bhd was RM30 million. The consideration was settled through a cash payment amounted to RM220 million. There has been no new issue of shares of Milky Bhd since the date of acquisition. 3. During the year ended 209, Cofe Bhd purchased inventories from Tea Bhd at selling price of RM75 million with 20% margin. 40% of these inventories are remained unsold at the end of the year. 4. Cofe Bhd sold an equipment with a carrying value of RM40 million to Tea Bhd for a selling price of RM42 million. The equipment is having four years remaining useful life and to be depreciated 3 based on straight line method, giving full year's depreciation in the year of purchase and none in the year of disposal. 5. Group policies: i. 10% for the impairment of the goodwill on consolidation, and ii. Non-controlling interest is to be valued at its proportionate share of the fair value of the identifiable net assets of the subsidiaries on the date of acquisition. Required: a. Construct the Consolidated Statement of Financial Position of Cofe Bhd Group as at 31 March 2020. Disclose all workings. (24 Marks (CLO2:PL06:05) Discuss the differences between control, significant influence and joint control. b. Statement of Financial Position as at 31 March 2020 Cofe Bhd RM 1000 Tea Bhd RM 1000 Milky Bhd RM 1000 400,000 275,000 Assets Property, plant & equipment Investment in Tea Investment in Milky Inventories Trade receivables Cash at bank 393,500 500,000 220,000 25,000 10,000 10,000 1,158,500 40,000 30,000 20,000 490,000 48,000 44,000 500 367,500 300,000 200,000 Equity and Liabilities Ordinary shares of RMI each 10% Preference shares of RM1 each Retained profits Share premium 10% Debentures Bank loan Trade payables Accruals 600,000 300,000 116,500 60,000 60,500 80,000 19,500 60,000 38,000 40,000 5.000 1,158,500 27,500 3,000 490,000 62,000 35,000 10,000 367,500 Additional information: Additional information: 1. Cofe Bhd bought 80% of ordinary shares of Tea Bhd on 1 April 2017. The consideration was paid by cash RM500 million. On that date, the share premium and retained profits of Tea Bhd were amounted to RM20 million and RM40 million respectively. As at the acquisition date, a piece of land of Tea Bhd had a fair value of RM10 million than its carrying amount. Tea Bhd did not adjust its record to account for the increase in value. 2. On 1 April 2018, Cofe Bhd acquired 40% ordinary shares of Milky Bhd when the retained profits of Milky Bhd was RM30 million. The consideration was settled through a cash payment amounted to RM220 million. There has been no new issue of shares of Milky Bhd since the date of acquisition. 3. During the year ended 209, Cofe Bhd purchased inventories from Tea Bhd at selling price of RM75 million with 20% margin. 40% of these inventories are remained unsold at the end of the year. 4. Cofe Bhd sold an equipment with a carrying value of RM40 million to Tea Bhd for a selling price of RM42 million. The equipment is having four years remaining useful life and to be depreciated 3 based on straight line method, giving full year's depreciation in the year of purchase and none in the year of disposal. 5. Group policies: i. 10% for the impairment of the goodwill on consolidation, and ii. Non-controlling interest is to be valued at its proportionate share of the fair value of the identifiable net assets of the subsidiaries on the date of acquisition. Required: a. Construct the Consolidated Statement of Financial Position of Cofe Bhd Group as at 31 March 2020. Disclose all workings. (24 Marks (CLO2:PL06:05) Discuss the differences between control, significant influence and joint control. b