prepare the financial statements
Fish Limited ragh timited, Shark tinited and whate kinited are fictitioun coknesiratal asd unintentsohal. koustejo kay. 2023 : arant pankral mentingand Hogrti itranchl. 2 vetite ume $3,400,005. a Dotin 1 in fiearil. ot an al tefed aceidene in the lebbr in which she douscined. buspliet's elais will tot sucend. A tupelier filed a lawigit maleat Fiah Lixised in Novescer te trial. (A) The Incone tan rite fer 2021 and 2022 in 255 , and the apecifte atlowance. , sel geterat resatves in Aprit 21,2622 , et a value af ta, dos, obd. ahares. tinceat mark-ug -me the goode, geldt te ahark Limited ras 256. the goode were entd by Shark Limited at the pear end. tranactions. mintris. fottereted in the acopunta. (1) Inventerien are stated by the coepaniex at the lever at wost te vation inventory. (3) biceserer 31. 2002s tepos Qriginateia Deke 100 avaitatse for frate Gorrernmot of dinaica securitien posted Bacuritien iste 100 + liver an followes Furnsture ifiretiog 106 arelele 19 of the Artieles of Asobiatios ote Mra Trank (b) Fis tinites egerating incole fer 2922 includek dividend Linitinit. dat and rectivable te Finh Givited. fure and payalie by Fish Limited. sol Innoes gratinket af wack noagany. s \begin{tabular}{|c|c|c|c|} \hline & rish & \begin{tabular}{l} Mhack \\ s0=0 \end{tabular} & Whale \\ \hline Fries & 132 & 349 & (1) \\ \hline \multirow[t]{3}{*}{ Berarage } & 231 & 111 & 1 \\ \hline & 365 & 460 & 36 \\ \hline & & & \\ \hline \end{tabular} 401 (h) The gusation crapue : reflected in each conpacy"a Jecene itatenent for 2022 : Chatge for the year thvertmert tmence ris detered takaklion The depesesation eharpe. for warh coosany in already tettected in dse. 040 east. Thi (h) The gusation crapue : reflected in each conpacy"a Jecene itatenent for 2022 : Chatge for the year thvertmert tmence ris detered takaklion The depesesation eharpe. for warh coosany in already tettected in dse. 040 east. Thi The dapreciatian charqe tor eace conpany ita elfeady, retlected in acototith. m n (n)i Fish Limited December 31, 2022 space provided Shareholitings of senior Managern and officers 1 Incone statement for the year ended Decenter 31, 2022 16 Balance Shenet an at Decenbet 31,2022 Balance sheet as at Decenber 31,2022 On December 31, 2022, riah timited acquired land and building in Central Anerica by cheque equivalent to 3$6,000,000. This tranastion is not yet rellected in the aceounts. On Jasuary 15 , 2023, Fish timited rented the entire land and building to 4 tenants to earn rental inecme. An assessment of goodwi11 on Decenber 31, 2022, revealed an impairment of $24,000. An assesament of goodwilit on December 31,2022 , reveated an impairment of $24,000. Fioh findted Cnopolidated Inoone statenent For the yeaz ended teenebez:31, 2021 Fish Limited December 31, 2022 space provided Shareholitings of senior Managern and officers 1 Incone statement for the year ended Decenter 31, 2022 16 Balance Shenet an at Decenbet 31,2022 Balance sheet as at Decenber 31,2022 On December 31, 2022, riah timited acquired land and building in Central Anerica by cheque equivalent to 3$6,000,000. This tranastion is not yet rellected in the aceounts. On Jasuary 15 , 2023, Fish timited rented the entire land and building to 4 tenants to earn rental inecme. An assessment of goodwi11 on Decenber 31, 2022, revealed an impairment of $24,000. An assesament of goodwilit on December 31,2022 , reveated an impairment of $24,000. Fioh findted Cnopolidated Inoone statenent For the yeaz ended teenebez:31, 2021 Fish timited Consolidatod statmeent of Changes in Equity For the your ended Desember 31, 2021 Non Contr. Inter. - Non-controllisg Interest The nomer of ordinary mharea in insue on Decenber 31,2021 wall 6,000,000. Tiah Lindi No Interest is charged by Pish Linited en the 1oan to Whate hinted and no flxed date is set for repayment of the loan. plant and equipment. Fish timited Consolidatod statmeent of Changes in Equity For the your ended Desember 31, 2021 Non Contr. Inter. - Non-controllisg Interest The nomer of ordinary mharea in insue on Decenber 31,2021 wall 6,000,000. Tiah Lindi No Interest is charged by Pish Linited en the 1oan to Whate hinted and no flxed date is set for repayment of the loan. plant and equipment. Finh Lintted 154 long term hoan in secured ajainst the property. 14 of 17 equipenene. Fish Linsted asseto, equity and 11abilities as at Deconber 31 . 2021 Aadteienal infornastoe: Currest portion of 1ong tern recelvable 525,000 . Gurrent portion of 154 lobg term foan $1,000,000; Required: (1) Prepare Fish taimitad anaual ranort tor the year ended Required: (1) Prepare Viak tinteod anntal tepoxt for the year ended Decenber 31 , 2022 as if the Fiob Linited is liated on the Janated steek Exchange. t:2 mieks (2) Presentation of the Chaliperson's/Chalman's Report. (3) makkin) The Conpany. Ifectetary thould include the Board of obtain the markl for attendabee and partidipation. Zero narki will be avarded if tbe segiater is not recelired. Studeses ahould form in groupa of 5 and aelect a Chat rnan/Chairperson. The Chatrman/Chairperson is a director. If you are removed as a director or company secretary for nonperformance you witil receive a severance mark of 2 out of 40 . The chairmanichairperson should appoint a Company Secretary. The annual roport shocld be typod using 12 point font on 8%x+1 paper, The group propects should be subritted to the Lectarer, on a jump dive. on or belore week 10 . during a lecture session, and the final page of each project (ethics and annual report) should contain the group reference number, the name of each student, the identification number for each student. and the cellular telephore number for each stodent. The Chairman/Chairperson wal be required to make an oral presentafion (power point presertation) of the Chairman's Repert at the Annual General Mesting of the parsent compary. The prosentation should not excoed ten (10) minutos. A11 al reetora and company secretary are required to attend in order to chtain a mark for the preaentation
