QUESTION 4 (25 MARKS: 45 MINUTES) A. The accounting period for SemeQ Bhd. ends on 31 December every year. The following information relates to the ending balance shareholders' equity accounts of SemeQ Bhd. on 31 December 2014: RM '000 Retained Earnings 18,000 Revaluation Reserves 55,000 Exchange Translation Reserve 16,000 20,000,000 Ordinary Shares of RM1 Each 20,000 Share Premium 30,000 The following information relates to SemeQ Bhd. for the year ended 31 December 2015: 1. Profit for the year was RM35,000,000. 2. Dividend of RM15,000,000 was paid during the year. 3. Certain properties of the company were revalued upward to produce a surplus of RM12,000,000. 4. The translation of the net assets of a foreign branch produced a loss of RM3,000,000. 5. The company issued 10 million new ordinary shares of RM1 each at an issue price of RM3 per share. reserve. Required: a) Differentiate capital reserve from revenue reserve. Give an example for each type of (2 marks) b) Prepare a statement of Changes in Equity for the year ended 31 December 2015 for SemeQ Bhd. (10 marks)