Thank you in advance. Please answer question 1 and 2

what Infromation do you need sir/madam ?

what information do you need sir/madam ?

The following is the latest Statement of Financial Position of Amryn Berhad. Time Berhad, Kendal Berhad and Rem Berhad: Rem 14 50 80 144 45 29 Amryn Berhad Statement of Financial Position as at 30 June 2019 (RM" Million) Amryn Time Kendal Assets Non-Current Land 2.760 882 91 Property, Plant and Equipment 10.567 3,071 310 Investment in Time 1,248 Investment in Kendal 264 Investment in Rem 21 Other Assets 800 260 380 15,660 4,213 781 Current Receivables 150 35 40 Other Assets 365 85 52 Total Assets 16,175 4,333 873 Liabilities Non-current Bond 200 100 50 Bank loan 50 10 20 Other liabilities 10 2 260 112 Current Payables 10 8 6 Other fiabilities 5 3 10 Total Liabilities 275 123 87 Equities Ordinary share capital 5.000 1,000 256 Revaluation reserve 500 150 50 Fair value reserve 200 60 80 Betained profits 10.200 3.000 400 Total Equities 15.900 4,210 786 Total Equities and Liabilities 16,175 873 218 10 5 1B 27 36 45 30 B0 191 218 Additional information: 1 The following detail the equily balances of the the hatahing in the three ama Runded details on the the Amey used that BON 80 30% Percent of ordinary shares qurd () Equity balance of purchase date (RM Million): Ordinary Whare capital Revation reserve Far ve reserve Retained prots 1,000 50 26 850 256 40 30 12 20 80 In addition, Amyyn, Time, Kendal and Rem have following units of issued ordinary shares Ram Company Units of ordinary share capital in Million) Amry 500 Kendi 80 200 The following is information about Amryn's sales of shares in the three companies Rem June 2019 Company Sales date Units of shares sold (in Million) Sales proceed RM' Million) Time 1 September 2018 40 480 Kendal 1 April 2019 24 192 20 The sales of the shares have not been accounted yet in Amryn's account The group policy is to recognized shareholdings in another entity that are within the range of 20% 50% as investment with significant influence Whist for shareholding less than 20% in another entity the group policy is to recognize it as investment in financial asset through reserve The share price of Time. Kendat and Rem as at 30 June 2019 is RM 10:30, RM 60 and RMS: 10 respectively On 1 November 2018 Amyn has made a night issue shares offer to its existing shareholders the ratio of 252 night shares for every Sating shares) The right share's price was RM20 each and the share price of Amry was RM 21 on the 31 October 2018 90% of the existing shareholders took the right issues of Amy nas not accounted yet this transaction account in addition on June 2010. Am reverse share solit at the ratio of 2 for every 2 hores e con tinta 1 On December 2010 octor Batu was 30.desty actory was pure ed on March 2013 Mestimated Value of RA mon and ideede hired by the free como un coste transaction 5 Fatowing are realment amount tot es for the financiare AME Com L | Hi H | | (HIM M ln) Tin BE In accord NCHI 6. During the financial year ended 2019. Amryn has purchased RM40 million goods from Time at 25% profit margin on selling price. As at 30 June 2019 15% of these goods remain in Amryn's account In addition, on 1 June 2019, Amryn sold 2 machines to Time at 40% profit margin on the machines carrying amounts. The machines were purchased on 1 July 2017 at RMO. 12 million each and has 6 years useful life Also, Amryn has purchased RM5 million good from Kendal on 1 May 2019 at 30% profit margin on seling price. As at 30 June 2019. RM2 millions of these goods had been sold by Amryn. All the transactions above have not been accounted yet 7 During the year, Amryn has entered into agreement with Nefal Bemad where they agreed to offset trade receivables of RM6 million owed by Nefal with trade payables of RM8.9 million owed to Nelal. This transaction has not been recorded yet. 8 The group policy is to measure non-controlling interest at fair value of market 9. The cost of capital of the group is 6% per year and corporate tax rate is 24% Required Prepare Consolidated Statement of Financial Position for Amryn Berhad Group Bertiad as at 30 June 2019 (19 Marks) () Based on MERS 133. Earrings Per Share, compute Amryn Berhad Group's Earnings Pet Share. (6 Marks) Discuss the performance of Amryn Berhad Group (5 Marks) QUESTION 2 (TOTAL 10 MARKS) Explain why companies do hedging and how they shall repon their nedging activities in their financial statements (10 Marks) The following is the latest Statement of Financial Position of Amryn Berhad. Time Berhad, Kendal Berhad and Rem Berhad: Rem 14 50 80 144 45 29 Amryn Berhad Statement of Financial Position as at 30 June 2019 (RM" Million) Amryn Time Kendal Assets Non-Current Land 2.760 882 91 Property, Plant and Equipment 10.567 3,071 310 Investment in Time 1,248 Investment in Kendal 264 Investment in Rem 21 Other Assets 800 260 380 15,660 4,213 781 Current Receivables 150 35 40 Other Assets 365 85 52 Total Assets 16,175 4,333 873 Liabilities Non-current Bond 200 100 50 Bank loan 50 10 20 Other liabilities 10 2 260 112 Current Payables 10 8 6 Other fiabilities 5 3 10 Total Liabilities 275 123 87 Equities Ordinary share capital 5.000 1,000 256 Revaluation reserve 500 150 50 Fair value reserve 200 60 80 Betained profits 10.200 3.000 400 Total Equities 15.900 4,210 786 Total Equities and Liabilities 16,175 873 218 10 5 1B 27 36 45 30 B0 191 218 Additional information: 1 The following detail the equily balances of the the hatahing in the three ama Runded details on the the Amey used that BON 80 30% Percent of ordinary shares qurd () Equity balance of purchase date (RM Million): Ordinary Whare capital Revation reserve Far ve reserve Retained prots 1,000 50 26 850 256 40 30 12 20 80 In addition, Amyyn, Time, Kendal and Rem have following units of issued ordinary shares Ram Company Units of ordinary share capital in Million) Amry 500 Kendi 80 200 The following is information about Amryn's sales of shares in the three companies Rem June 2019 Company Sales date Units of shares sold (in Million) Sales proceed RM' Million) Time 1 September 2018 40 480 Kendal 1 April 2019 24 192 20 The sales of the shares have not been accounted yet in Amryn's account The group policy is to recognized shareholdings in another entity that are within the range of 20% 50% as investment with significant influence Whist for shareholding less than 20% in another entity the group policy is to recognize it as investment in financial asset through reserve The share price of Time. Kendat and Rem as at 30 June 2019 is RM 10:30, RM 60 and RMS: 10 respectively On 1 November 2018 Amyn has made a night issue shares offer to its existing shareholders the ratio of 252 night shares for every Sating shares) The right share's price was RM20 each and the share price of Amry was RM 21 on the 31 October 2018 90% of the existing shareholders took the right issues of Amy nas not accounted yet this transaction account in addition on June 2010. Am reverse share solit at the ratio of 2 for every 2 hores e con tinta 1 On December 2010 octor Batu was 30.desty actory was pure ed on March 2013 Mestimated Value of RA mon and ideede hired by the free como un coste transaction 5 Fatowing are realment amount tot es for the financiare AME Com L | Hi H | | (HIM M ln) Tin BE In accord NCHI 6. During the financial year ended 2019. Amryn has purchased RM40 million goods from Time at 25% profit margin on selling price. As at 30 June 2019 15% of these goods remain in Amryn's account In addition, on 1 June 2019, Amryn sold 2 machines to Time at 40% profit margin on the machines carrying amounts. The machines were purchased on 1 July 2017 at RMO. 12 million each and has 6 years useful life Also, Amryn has purchased RM5 million good from Kendal on 1 May 2019 at 30% profit margin on seling price. As at 30 June 2019. RM2 millions of these goods had been sold by Amryn. All the transactions above have not been accounted yet 7 During the year, Amryn has entered into agreement with Nefal Bemad where they agreed to offset trade receivables of RM6 million owed by Nefal with trade payables of RM8.9 million owed to Nelal. This transaction has not been recorded yet. 8 The group policy is to measure non-controlling interest at fair value of market 9. The cost of capital of the group is 6% per year and corporate tax rate is 24% Required Prepare Consolidated Statement of Financial Position for Amryn Berhad Group Bertiad as at 30 June 2019 (19 Marks) () Based on MERS 133. Earrings Per Share, compute Amryn Berhad Group's Earnings Pet Share. (6 Marks) Discuss the performance of Amryn Berhad Group (5 Marks) QUESTION 2 (TOTAL 10 MARKS) Explain why companies do hedging and how they shall repon their nedging activities in their financial statements (10 Marks)