The statement of protetores of Sondre Sky December 2009 are follows: ka Statement of Probeer loss and Other Comprehen for the year ended 31 2019 Aired KM RO TO RM Revenue 2,00 L02 Gepote Operating per Gaiteplan Pratit before tax Taxation 19 20 2001 1530 Retained on 2019 100 2.300 Ordinary dividende Ns of ordinary share capital 3.000 Additional formation | Sun Bhd scared of the weddinary date of office reported and profit of RMS The far value of the me Ihdon 1 lary 2016 was RM3 million. The aim of the reflected its far valeate equition de Sind wie decat CRM 2 Ouly 2018, Aire hd pod RMX trillion for the other Saba Os the custica date the red prediseSunny B. M 2.3 ingers in 2018 RMS San Bhd acquired if the lines of Sky the fact mill. July 2018, Slyse.com Ascquipment will carrying value of Ramil Naby Son Stay Bhi. The remaining full of the study mama at December 2018, Sunday During the year. Son illud mwy costing Me Som til Sunny Thd yet old way of its at the year ? Alaminos buve declared and paid their draden in lecember 2008 deemed to my true they * Grup policy is to provide depreciation experto in all in die year of che of diposting the method. The com at the golde Required Contract the Code Statement of Power Core December 2019. Show all relevant work The statements of profit or loss of San Bhd, Aut. Sky and Samy for the year de 31 December 2014 as as follow ACCT3T37/Sep 2020 RM 1. Statement of Pater Low and Other Comprehensive Income for the year ended 31 Deber 2019 Sun Aire Blu Sunny RM RM ROMEO Rev IR.000 15.00 Cost ofte R.100 (4.10 Grass profit 9.900 Operating experien Dividendo 5330 Gainele plant 30 Profit before 2730 9.470 12 0 Profit 8.530 9330 11.12 05 Retamed profit may 2019 Ordinary dividend paid 0.000 2.000 No of ordinary are capital Adalini 1. Sushi acquired 70% of the issued ordinary shares of of Aired on January 2016 porto retained prode of RM million. The fair value of the controlling terests in Ihny 2016 M3 million. The carrying value of all times of in reflected is far as the acquition date Sun Bhd see the lion with case of RM70 milli 2 On 1 January 2016 Arend paid million for the of the West quite in the On the action date the red profit of my M 2 ) milli. The face the e-coming interests in Sunny Beary 2018 was RMS million Sun lihtness of the entry of Sky dochter million y 2018, Sky is is a joint venture company 4 An equipment with carrying value of RM million for RM30 million was sold by Sun Be Sunny Bild. The maining setel ide of the equipment on that date was five years $ Aire Bhild produto San ish with the cling price of RM 10 million 2016. The pe at www an 31 December 2019, Sun Bhdls sold all of the good thin parties Iuring the you. Sendal old anycosting RM5 million for Mim Sy ht. Sunny d yet old any of the years 7. All cities have declared and paid the dividende in December 2019. Al die andere deemed to reveal throughout the year ACC73/32/Sept.2020 Pages & Geppelicy is to provide depreciate expens in full the year of peace and come in the year of disposal sig straight mehed. The acting interesse da far vale at the acquisition de Required: Construst the Comted Statement of their and Other Comprehensive for the younded 31 December 2014. Shall relevant working Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2019 Sun Bhd RM1000 18,000 (8,100) 9,900 (6,520) 5,320 30 8,730 (200) 8,530 Aire Bhd RM'000 15,600 (5,120) 10,480 (1,010) Sunny Bhd RM'000 17,600 (4,510) 13,090 (1,030) Sky Bhd RM000 1,208 (180) 1,028 (200) Revenue Cost of sales Gross profit Operating expenses Dividend income Gain on sale of plant Profit before tax Taxation Profit after tax 9,470 (90) I 9,380 12,060 (88) 11,972 828 (20) 808 Retained profit on 1 January 2019 8,100 6,100 5,684 2,200 Ordinary dividends paid 6,000 4,000 2,000 No of ordinary share capital 11,000 15,000 6,000 3,000 Additional information: 1. Sun Bhd acquired 70% of the issued ordinary shares of of Aire Bhd on 1 January 2016 with a reported retained profit of RM60 million. The fair value of the non-controlling interests in Aire Bhd on 1 January 2016 was RM3.5 million. The carrying value of all the assets of Aire Bhd reflected its fair value as at the acquisition date. Sun Bhd settle the acquisition with cash payment of RM70 million 2. On 1 January 2018, Aire Bhd paid RM8 million for the 90% of the interest acquired in Sunny Bhd. On the acquisition date the retained profit of Sunny Bhd was RM 2,3 million. The fair value of the non-controlling interests in Sunny Bhd on 1 January 2018 was RM2.5 million. 3. Sun Bhd acquired 50% of the issued ordinary shares of Sky Bhd for a cash consideration of RM30 million on 1 July 2018. Sky Bhd is a joint venture company, 4. An equipment with carrying value of RM60 million for RM30 million was sold by Sun Bhd to 4 An equipment with carrying value of RM60 million for RM30 million was sold by Sun Bhd to Sunny Bhd. The remaining useful life of the equipment on that date was five years. 5. Aire Bhd sold goods to Sun Bhd with the selling price of RM10 million on June 2019. The profit margin was at 20% and as at 31 December 2019, Sun Bhd has sold all of these goods to third parties. During the year, Sun Bhd also sold an inventory costing RM5 million for RM6 million to Sunny Bhd. Sunny Bhd yet sold any of it as at the year ends. 7. All entities have declared and paid their dividends in December 2019. All profits and losses are deered to accrue evenly throughout the year. I 6. ACCT3132/Sept/Oct2020 Page 4 of 5 8. Group policy is to provide depreciation expense in full in the year of purchase and none in the year of disposal using straight-line method. The non-controlling interests are measured at its fair value at the acquisition date. Required: Construct the Consolidated Statement of Profit or Loss and Other Comprehensive for the year ended 31 December 2019. Show all relevant workings. Theme of profiter Sundhed Dember 2019 follow ACCT3132 Sept 2006 Syd RO Statement of Profit or low and Other Compresse for the year eaded the 2019 Aire RM0 RO 15.00 Costa 18.00 Grosspude 10.40 Operating 5300 (11 Dividendi 5.330 Claines plant 30 0 8.530 10 3.000 Ketud pidi en Mary 2018 dinary dividend paid No donary share capital Additional informatie 1 Sun Bhd quid 70th and endinary surfelline hay reported and profit of the father Biday 2016 RSS will. The cute reflected its fair values that de Sallenthede RM70 On January 2018, Aise be paid Milline for the On the acquisition date de rendit of Syd was RM23 coming interests in Sony dan Summary : 1 Sandwired of the day of the force 5. 6 Sury. The remaining the ones de Aine Hd will you to Sunwahl sing price is the pra murahcener 2018 Sun Blood During the year. Su RMS milliy Sunny d yet any fathe yeah Allt have declared and puder divided in the Alps deemed to wore evenly the year ACC7323/p2020 of of disposing straigh-inc method. The Required the Comet Steed heleer Chemie December 2019. Show all relevant CLOCROEC The statement of protetores of Sondre Sky December 2009 are follows: ka Statement of Probeer loss and Other Comprehen for the year ended 31 2019 Aired KM RO TO RM Revenue 2,00 L02 Gepote Operating per Gaiteplan Pratit before tax Taxation 19 20 2001 1530 Retained on 2019 100 2.300 Ordinary dividende Ns of ordinary share capital 3.000 Additional formation | Sun Bhd scared of the weddinary date of office reported and profit of RMS The far value of the me Ihdon 1 lary 2016 was RM3 million. The aim of the reflected its far valeate equition de Sind wie decat CRM 2 Ouly 2018, Aire hd pod RMX trillion for the other Saba Os the custica date the red prediseSunny B. M 2.3 ingers in 2018 RMS San Bhd acquired if the lines of Sky the fact mill. July 2018, Slyse.com Ascquipment will carrying value of Ramil Naby Son Stay Bhi. The remaining full of the study mama at December 2018, Sunday During the year. Son illud mwy costing Me Som til Sunny Thd yet old way of its at the year ? Alaminos buve declared and paid their draden in lecember 2008 deemed to my true they * Grup policy is to provide depreciation experto in all in die year of che of diposting the method. The com at the golde Required Contract the Code Statement of Power Core December 2019. Show all relevant work The statements of profit or loss of San Bhd, Aut. Sky and Samy for the year de 31 December 2014 as as follow ACCT3T37/Sep 2020 RM 1. Statement of Pater Low and Other Comprehensive Income for the year ended 31 Deber 2019 Sun Aire Blu Sunny RM RM ROMEO Rev IR.000 15.00 Cost ofte R.100 (4.10 Grass profit 9.900 Operating experien Dividendo 5330 Gainele plant 30 Profit before 2730 9.470 12 0 Profit 8.530 9330 11.12 05 Retamed profit may 2019 Ordinary dividend paid 0.000 2.000 No of ordinary are capital Adalini 1. Sushi acquired 70% of the issued ordinary shares of of Aired on January 2016 porto retained prode of RM million. The fair value of the controlling terests in Ihny 2016 M3 million. The carrying value of all times of in reflected is far as the acquition date Sun Bhd see the lion with case of RM70 milli 2 On 1 January 2016 Arend paid million for the of the West quite in the On the action date the red profit of my M 2 ) milli. The face the e-coming interests in Sunny Beary 2018 was RMS million Sun lihtness of the entry of Sky dochter million y 2018, Sky is is a joint venture company 4 An equipment with carrying value of RM million for RM30 million was sold by Sun Be Sunny Bild. The maining setel ide of the equipment on that date was five years $ Aire Bhild produto San ish with the cling price of RM 10 million 2016. The pe at www an 31 December 2019, Sun Bhdls sold all of the good thin parties Iuring the you. Sendal old anycosting RM5 million for Mim Sy ht. Sunny d yet old any of the years 7. All cities have declared and paid the dividende in December 2019. Al die andere deemed to reveal throughout the year ACC73/32/Sept.2020 Pages & Geppelicy is to provide depreciate expens in full the year of peace and come in the year of disposal sig straight mehed. The acting interesse da far vale at the acquisition de Required: Construst the Comted Statement of their and Other Comprehensive for the younded 31 December 2014. Shall relevant working Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2019 Sun Bhd RM1000 18,000 (8,100) 9,900 (6,520) 5,320 30 8,730 (200) 8,530 Aire Bhd RM'000 15,600 (5,120) 10,480 (1,010) Sunny Bhd RM'000 17,600 (4,510) 13,090 (1,030) Sky Bhd RM000 1,208 (180) 1,028 (200) Revenue Cost of sales Gross profit Operating expenses Dividend income Gain on sale of plant Profit before tax Taxation Profit after tax 9,470 (90) I 9,380 12,060 (88) 11,972 828 (20) 808 Retained profit on 1 January 2019 8,100 6,100 5,684 2,200 Ordinary dividends paid 6,000 4,000 2,000 No of ordinary share capital 11,000 15,000 6,000 3,000 Additional information: 1. Sun Bhd acquired 70% of the issued ordinary shares of of Aire Bhd on 1 January 2016 with a reported retained profit of RM60 million. The fair value of the non-controlling interests in Aire Bhd on 1 January 2016 was RM3.5 million. The carrying value of all the assets of Aire Bhd reflected its fair value as at the acquisition date. Sun Bhd settle the acquisition with cash payment of RM70 million 2. On 1 January 2018, Aire Bhd paid RM8 million for the 90% of the interest acquired in Sunny Bhd. On the acquisition date the retained profit of Sunny Bhd was RM 2,3 million. The fair value of the non-controlling interests in Sunny Bhd on 1 January 2018 was RM2.5 million. 3. Sun Bhd acquired 50% of the issued ordinary shares of Sky Bhd for a cash consideration of RM30 million on 1 July 2018. Sky Bhd is a joint venture company, 4. An equipment with carrying value of RM60 million for RM30 million was sold by Sun Bhd to 4 An equipment with carrying value of RM60 million for RM30 million was sold by Sun Bhd to Sunny Bhd. The remaining useful life of the equipment on that date was five years. 5. Aire Bhd sold goods to Sun Bhd with the selling price of RM10 million on June 2019. The profit margin was at 20% and as at 31 December 2019, Sun Bhd has sold all of these goods to third parties. During the year, Sun Bhd also sold an inventory costing RM5 million for RM6 million to Sunny Bhd. Sunny Bhd yet sold any of it as at the year ends. 7. All entities have declared and paid their dividends in December 2019. All profits and losses are deered to accrue evenly throughout the year. I 6. ACCT3132/Sept/Oct2020 Page 4 of 5 8. Group policy is to provide depreciation expense in full in the year of purchase and none in the year of disposal using straight-line method. The non-controlling interests are measured at its fair value at the acquisition date. Required: Construct the Consolidated Statement of Profit or Loss and Other Comprehensive for the year ended 31 December 2019. Show all relevant workings. Theme of profiter Sundhed Dember 2019 follow ACCT3132 Sept 2006 Syd RO Statement of Profit or low and Other Compresse for the year eaded the 2019 Aire RM0 RO 15.00 Costa 18.00 Grosspude 10.40 Operating 5300 (11 Dividendi 5.330 Claines plant 30 0 8.530 10 3.000 Ketud pidi en Mary 2018 dinary dividend paid No donary share capital Additional informatie 1 Sun Bhd quid 70th and endinary surfelline hay reported and profit of the father Biday 2016 RSS will. The cute reflected its fair values that de Sallenthede RM70 On January 2018, Aise be paid Milline for the On the acquisition date de rendit of Syd was RM23 coming interests in Sony dan Summary : 1 Sandwired of the day of the force 5. 6 Sury. The remaining the ones de Aine Hd will you to Sunwahl sing price is the pra murahcener 2018 Sun Blood During the year. Su RMS milliy Sunny d yet any fathe yeah Allt have declared and puder divided in the Alps deemed to wore evenly the year ACC7323/p2020 of of disposing straigh-inc method. The Required the Comet Steed heleer Chemie December 2019. Show all relevant CLOCROEC