Prepare a business segment report on segment revenue and segment results for Whales Bhd. group of

companies in accordance with FRS114 Segment Reporting.

Question 2 Whales Bhd. (Whales) group of companies consists of three subsidiaries which included Candy Sdn. Bhd. (Candy), Walnut Son. Bhd. (Walnut) and Chocolate Sdn. Bhd. (Chocolate). The following information has been taken from Whales's accounting records for the year ended 31 March 2009: Revenue RM Candy Sales to Walnut 98,400 Sales to Chocolate 34,800 Other sales - Malaysia 198,200 -New Zealand 175,400 - China 202,900 709,700 Walnut Sales to Candy 25,500 Sales to Chocolate 64,300 Other sales - New Zealand 112,300 - Malaysia 147,500 349,600 Chocolate Sales to Walnut 44,900 Other sales - China 122,500 167,400 ResultsResults N Head Candy Walnut Chocolate office RM RM RM RM Operating profit 233,900 457,000 582,300 Common costs 32,000 56,700 78,200 Finance costs 14,900 23,500 Net Assets Non-current assets 540,200 783,100 831,500 81,100 Current assets 41,400 39,500 97.400 45,900 Non-current liabilities 310,300 530,200 431,000 23,600 Current liabilities 38,400 90.200 108,300 14,200 Deferred tax 41,000 58,900 31.400 Prepare a business segment report on segment revenue and segment results for Whales Bhd. group of companies in accordance with FRS114 Segment Reporting