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Additional Information:

Dazzling Doodad Bhd acquired 3/5 of Prescient Personage Bhd's ordinary share capital on 18 January 2016. On the acquisition date also, the accumulated profits of Prescient Personage Bhd was RM80,000 and the balances on Prescient Personage Bhd's general reserves and asset revaluation reserves were RM70,000 and RM60,000 respectively. The statements of financial position as at 318' December 2018 and the statements of comprehensive income for the year ended 318 December 2018 for both Dazzling Doodad Bhd and Prescient Personage Bhd are as follows: Dazzling Doodad Bhd RM'000 Perscient Personage RM'000 4,500 2,000 (600) (1,600) 600 ASETI ASSETS Aset Bukan Semasa/Non-current assets Tolak:Susutnilai Terkumpul Less:Accumulated Depreciation Pelaburan dalam Perscient Personage Bhd Investment in Perscient Personage Bhd 600,000 saham biasa pada harga kos 600,000 ordinary shares at cost 400,000, 10% saham keutamaan 400,000, 10% preference shares Aset Semasa/Current Assets Inventori/Inventories Pinjaman kepada Perscient Personage Bhd Loan to Perscient Personage Bhd Dagangan Belum Terima/Trade receivables Akaun Semasa - Perscient Personage Bhd Current Account - Perscient Personage Bhd Bank 400 3,200 600 300 1,300 800 200 320 160 3,000 900 520 1,000 1,000 160 440 120 EKUITI DAN LIABILITYEQUITY AND LIBILITIES Saham dan Rizab/Capital and Reserves Saham Biasa RM1 setiap satu Ordinary shares of RM1 each 9% saham keutamaan RM1 setiap satu 9% preference shares of RM1 each 10% saham keutamaan RM1 setiap satu 10% preference shares of RM1 each Rizab Am/General Reserve Rizab penilaian Semula Aset Asset Revaluation Reserve Rizab Pertukaran Matawang Asing Foreign Currency Translation Reserve Perolehan Tertahan/Retained Earnings Liabiliti Jangka Panjang/Long Term liabilities Pinjaman daripada Dazzling Doodad Bhd Loan from Dazzling Doodad Bhd Liabiliti Semasa/Current Liabilities Dagangan Belum Bayar/Trade Payables Cukai Belum Bayar/Taxation Payable Akaun Semasa Dazzling Doodad Bhd Current Account Dazzling Doodad Bhd 60 2,000 180 220 1,920 160 20 280 200 9,220 2,960 Dazzling Doodad RM'000 4,000 (1,200) 2,800 (1,182) 1,618 Perscient Personage RM'000 2,400 (1,200) 1,200 (800) 400 Pendapatan Jualan/Sales Revenue Kos Jualan/Cost of sales Keuntungan Kasar/Gross Profit Belanja Operasi/Operating Expenses Keuntungan Operasi/Operating Profit Dividend Diterima/Dividend Received Dividen Biasa/Ordinary Dividend: RM55,000 Dividend Keutamaan/Preference Dividend: RM20,000 Dividen daripada pelaburan tersenarai/ Dividend from other quoted investments Keuntungan Sebelum Cukai/Profit before Tax Belanja Cukai/Taxation Expense 75 12 1,705 (508) 1,197 200 400 (120) 280 Lebihan penilaian semula aset/ Surplus on asset revaluation Jumlah Pendapatan Komprehensif/ Total Comprehensive Income 1,397 280 On 18 January 2016, the carrying value of Prescient Personage Bhd's non-current assets is generally close to their respective fair values, except for a piece of land in Bandar Ainsdale, Negeri Sembilan which was valued at RM500,000 in excess of its book value by a Quality Surveyor, a professional valuer engaged by Dazzling Doodah Bhd to evaluate the networth of Perscient Personage Bhd for the acquisition exercise. Prescient Personage Bhd has incorporated the fair value of the land in its accounts. The fair value of the same piece of land had increased during the current year by another RM200,000. The group discloses all non-current assets at fair value. Deferred tax liability is to be provided. On 10th January 2016, Prescient Personage Bhd declared and paid an ordinary dividend of 8% for the year ended 315 December 2016. Dazzling Doodah Bhd credited its profit and Joss account for its share of dividends. During the financial year 2018, Prescient Personage Bhd sold goods to Dazzling Doodah Bhd for RM15,000; which includes a profit mark-up of 25%. A third of the goods remain in the inventory of Dazzling Doodah Bhd at the end of the year. Dividends declared and paid for the financial year 2018 are as follows: Dazzling Doodah Bhd RM 360,000 Prescient Personage Bhd RM 91,666 23,400 Dividen Biasal Ordinary Dividend 9% Dividen Keutamaan (dibayar untuk setengah tahun sahaja) 9% Preference Dividend (paid for half year only) 10% Dividen Keutamaan (dibayar untuk setengah tahun sahaja) 10% Preference Dividend (paid for half year only) 50,000 On 31st December 2018, Dazzling Doodah Bhd revalued its non-current assets and discovered that its land in the coastal area in Sepang has increased by RM200,000. This amount was credited to the asset revaluation reserve. Prescient Personage Bhd has remitted RM80,000 on account of the loan on 29th December 2018. However, the remittance was not recorded by Dazzling Doodah Bhd as at 31st December 2018. During the current year, Prescient Personage Bhd sold an equipment with a net book value of RM35,000 to Dazzling Doodah Bhd for RM60,000. The original cost of the equipment was RM50,000 and it has a scrap value of nil. It is the group's policy to depreciate all equipment using the straight line method over a period of 5 years. The group has also made a policy to charge depreciation as the group's cost of sales. In addition, the group's policy is to charge a full year's depreciation in the year of acquisition of equipment. No depreciation is to be charged at all in the year of the equipment's disposal. Goodwill arising on consolidation was impaired by 10% by 31st December 2016 and is further impaired by 20% as at 31st December 2018. non 9. Kadar percukaian pendapatan adalah 30%. Income tax rate is at 30%. There are no changes to Prescient Personage Bhd's ordinary share capital and preference share capital since financial year 2013. Dikehendaki/ Required: a) Sediakan Penyata Pendapatan Komprehensif Disatukan bagi Kumpulan Dazzling Doodah Bhd Group pada tahun kewangan berakhir pada 31 Disember 2018. Tunjukkan semua pengiraan. Prepare the Consolidated Statement of Comprehensive Lacome for Dazzling Doodah Bhd Group for the year ended 31st December 2018. Show all workings. b) Sediakan Penyata Kedudukan Kewangan Disatukan bagi Kumpulan Dazzling Doodah Bhd pada 31 Disember 2018. Tunjukkan semua pengiraan. Prepare the Consolidated Statement of Financial Position for Dazzling Doodah Bhd Group as at 31 December 2018. Show all workings. Dazzling Doodad Bhd acquired 3/5 of Prescient Personage Bhd's ordinary share capital on 18 January 2016. On the acquisition date also, the accumulated profits of Prescient Personage Bhd was RM80,000 and the balances on Prescient Personage Bhd's general reserves and asset revaluation reserves were RM70,000 and RM60,000 respectively. The statements of financial position as at 318' December 2018 and the statements of comprehensive income for the year ended 318 December 2018 for both Dazzling Doodad Bhd and Prescient Personage Bhd are as follows: Dazzling Doodad Bhd RM'000 Perscient Personage RM'000 4,500 2,000 (600) (1,600) 600 ASETI ASSETS Aset Bukan Semasa/Non-current assets Tolak:Susutnilai Terkumpul Less:Accumulated Depreciation Pelaburan dalam Perscient Personage Bhd Investment in Perscient Personage Bhd 600,000 saham biasa pada harga kos 600,000 ordinary shares at cost 400,000, 10% saham keutamaan 400,000, 10% preference shares Aset Semasa/Current Assets Inventori/Inventories Pinjaman kepada Perscient Personage Bhd Loan to Perscient Personage Bhd Dagangan Belum Terima/Trade receivables Akaun Semasa - Perscient Personage Bhd Current Account - Perscient Personage Bhd Bank 400 3,200 600 300 1,300 800 200 320 160 3,000 900 520 1,000 1,000 160 440 120 EKUITI DAN LIABILITYEQUITY AND LIBILITIES Saham dan Rizab/Capital and Reserves Saham Biasa RM1 setiap satu Ordinary shares of RM1 each 9% saham keutamaan RM1 setiap satu 9% preference shares of RM1 each 10% saham keutamaan RM1 setiap satu 10% preference shares of RM1 each Rizab Am/General Reserve Rizab penilaian Semula Aset Asset Revaluation Reserve Rizab Pertukaran Matawang Asing Foreign Currency Translation Reserve Perolehan Tertahan/Retained Earnings Liabiliti Jangka Panjang/Long Term liabilities Pinjaman daripada Dazzling Doodad Bhd Loan from Dazzling Doodad Bhd Liabiliti Semasa/Current Liabilities Dagangan Belum Bayar/Trade Payables Cukai Belum Bayar/Taxation Payable Akaun Semasa Dazzling Doodad Bhd Current Account Dazzling Doodad Bhd 60 2,000 180 220 1,920 160 20 280 200 9,220 2,960 Dazzling Doodad RM'000 4,000 (1,200) 2,800 (1,182) 1,618 Perscient Personage RM'000 2,400 (1,200) 1,200 (800) 400 Pendapatan Jualan/Sales Revenue Kos Jualan/Cost of sales Keuntungan Kasar/Gross Profit Belanja Operasi/Operating Expenses Keuntungan Operasi/Operating Profit Dividend Diterima/Dividend Received Dividen Biasa/Ordinary Dividend: RM55,000 Dividend Keutamaan/Preference Dividend: RM20,000 Dividen daripada pelaburan tersenarai/ Dividend from other quoted investments Keuntungan Sebelum Cukai/Profit before Tax Belanja Cukai/Taxation Expense 75 12 1,705 (508) 1,197 200 400 (120) 280 Lebihan penilaian semula aset/ Surplus on asset revaluation Jumlah Pendapatan Komprehensif/ Total Comprehensive Income 1,397 280 On 18 January 2016, the carrying value of Prescient Personage Bhd's non-current assets is generally close to their respective fair values, except for a piece of land in Bandar Ainsdale, Negeri Sembilan which was valued at RM500,000 in excess of its book value by a Quality Surveyor, a professional valuer engaged by Dazzling Doodah Bhd to evaluate the networth of Perscient Personage Bhd for the acquisition exercise. Prescient Personage Bhd has incorporated the fair value of the land in its accounts. The fair value of the same piece of land had increased during the current year by another RM200,000. The group discloses all non-current assets at fair value. Deferred tax liability is to be provided. On 10th January 2016, Prescient Personage Bhd declared and paid an ordinary dividend of 8% for the year ended 315 December 2016. Dazzling Doodah Bhd credited its profit and Joss account for its share of dividends. During the financial year 2018, Prescient Personage Bhd sold goods to Dazzling Doodah Bhd for RM15,000; which includes a profit mark-up of 25%. A third of the goods remain in the inventory of Dazzling Doodah Bhd at the end of the year. Dividends declared and paid for the financial year 2018 are as follows: Dazzling Doodah Bhd RM 360,000 Prescient Personage Bhd RM 91,666 23,400 Dividen Biasal Ordinary Dividend 9% Dividen Keutamaan (dibayar untuk setengah tahun sahaja) 9% Preference Dividend (paid for half year only) 10% Dividen Keutamaan (dibayar untuk setengah tahun sahaja) 10% Preference Dividend (paid for half year only) 50,000 On 31st December 2018, Dazzling Doodah Bhd revalued its non-current assets and discovered that its land in the coastal area in Sepang has increased by RM200,000. This amount was credited to the asset revaluation reserve. Prescient Personage Bhd has remitted RM80,000 on account of the loan on 29th December 2018. However, the remittance was not recorded by Dazzling Doodah Bhd as at 31st December 2018. During the current year, Prescient Personage Bhd sold an equipment with a net book value of RM35,000 to Dazzling Doodah Bhd for RM60,000. The original cost of the equipment was RM50,000 and it has a scrap value of nil. It is the group's policy to depreciate all equipment using the straight line method over a period of 5 years. The group has also made a policy to charge depreciation as the group's cost of sales. In addition, the group's policy is to charge a full year's depreciation in the year of acquisition of equipment. No depreciation is to be charged at all in the year of the equipment's disposal. Goodwill arising on consolidation was impaired by 10% by 31st December 2016 and is further impaired by 20% as at 31st December 2018. non 9. Kadar percukaian pendapatan adalah 30%. Income tax rate is at 30%. There are no changes to Prescient Personage Bhd's ordinary share capital and preference share capital since financial year 2013. Dikehendaki/ Required: a) Sediakan Penyata Pendapatan Komprehensif Disatukan bagi Kumpulan Dazzling Doodah Bhd Group pada tahun kewangan berakhir pada 31 Disember 2018. Tunjukkan semua pengiraan. Prepare the Consolidated Statement of Comprehensive Lacome for Dazzling Doodah Bhd Group for the year ended 31st December 2018. Show all workings. b) Sediakan Penyata Kedudukan Kewangan Disatukan bagi Kumpulan Dazzling Doodah Bhd pada 31 Disember 2018. Tunjukkan semua pengiraan. Prepare the Consolidated Statement of Financial Position for Dazzling Doodah Bhd Group as at 31 December 2018. Show all workings