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Q4(25 marks) Below are the financial statement of H, F and M as at 31 December 2019. Statements of financial position as at 31 December 2019. H RM'000 F RM'000 M RM'000 770 570 Assets Non current assets Investment in Fat cost Investment in Mat cost Current assets 810 600 390 200 30 30 2,000 800 600 600 300 Equity and liabilities Ordinary share capital Retained profit at 1 January 2019 Profit for the year Current liabilities 140 1,000 200 600 200 2.000 40 60 80 100 80 800 600 F M RM'000 Statement of profit or loss for the year ended 31 December 2019: RM 000 Revenue 1.900 Cost of sales (1,000) (80) Gross profit 195 RM'000 260 (100) 160 990 115 (60) 100 Expenses Profit before tax Tax Profit for the year (240) 750 (150) 600 (40) 75 (15) 60 (20) 80 H Additional information: 1. The number of issued ordinary shares of the entities is as follows: 1,000,000 F 600,000 M 300,000 2. H acquired 450,000 ordinary shares of F on 1 January 2017 at a cost of RM600,000 when the retained profit account of F had a credit balance of RM100,000 3. The goodwill in F was impaired by RM45,000 on 31 December 2017. 4. On 1 January 2016, H bought 90,000 shares in M for RM150,000 when the retained profit of M had a credit balance of RM100,000. Subsequently, on 1 April 2019, H bought another 120,000 ordinary shares of M for RM240.000. The 90,000 shares acquired in year 2016 had a fair value of RM175,000 5. Assume that revenue and expenses of year 2019 accrued evenly throughout the year. Required: From the information given, prepare the consolidated financial statements. (25 marks) Q4(25 marks) Below are the financial statement of H, F and M as at 31 December 2019. Statements of financial position as at 31 December 2019. H RM'000 F RM'000 M RM'000 770 570 Assets Non current assets Investment in Fat cost Investment in Mat cost Current assets 810 600 390 200 30 30 2,000 800 600 600 300 Equity and liabilities Ordinary share capital Retained profit at 1 January 2019 Profit for the year Current liabilities 140 1,000 200 600 200 2.000 40 60 80 100 80 800 600 F M RM'000 Statement of profit or loss for the year ended 31 December 2019: RM 000 Revenue 1.900 Cost of sales (1,000) (80) Gross profit 195 RM'000 260 (100) 160 990 115 (60) 100 Expenses Profit before tax Tax Profit for the year (240) 750 (150) 600 (40) 75 (15) 60 (20) 80 H Additional information: 1. The number of issued ordinary shares of the entities is as follows: 1,000,000 F 600,000 M 300,000 2. H acquired 450,000 ordinary shares of F on 1 January 2017 at a cost of RM600,000 when the retained profit account of F had a credit balance of RM100,000 3. The goodwill in F was impaired by RM45,000 on 31 December 2017. 4. On 1 January 2016, H bought 90,000 shares in M for RM150,000 when the retained profit of M had a credit balance of RM100,000. Subsequently, on 1 April 2019, H bought another 120,000 ordinary shares of M for RM240.000. The 90,000 shares acquired in year 2016 had a fair value of RM175,000 5. Assume that revenue and expenses of year 2019 accrued evenly throughout the year. Required: From the information given, prepare the consolidated financial statements. (25 marks)