15.

3
H
Direct-Romeo Direct+Indirect-Juliet 80%
Hamlet 80% 20%+(40%x80%)=52% 20% R
NCI 20% 48% 40%
J
1. GW 2. NCI 3.GRP
Goodwill Romeo-80% Juliet-52%
Cons trans 2800 500
Indirect 0 2000x80% 1600 -400
Add: NCI 20% x 3300 660 3500x48% 1680 2340
3460 3780
Less: FV of NA on AD
Ord shares 3000 2000
RP 300 3300 500
FVA 0 1000 3500
Goodwill 160 280
Parent's RP 2000
Post acq profit for Romeo
current date 800
lesS: acq date -300
500

Add: Deb int

receivable (15/3 OR
10% x 100 x 1/2) 5
505 101 404
Post acq profit for Juliet
current date 700
lesS: acq date -500
200

less: debenture
interest payable(10% x
300k x 1/2) -15
185 88.8 96.2
2129.8 2500.2

CSOFP RM'000
NCA 14000 *juliet has not incorporated.
Goodwill W1 440
Current assets 1600 *elim interco
16040

OS 10000
GRP 2500.2
NCI 2129.8
10% debentures (300-100) 200 *elim 100 bought by parent
Trade and other payables 1210
16040
15.8
Betty Cleo
Amy 60% 80%x60%=48%
NCI 40% 52%

Consolidated SOPL for the year ended 31.12.x9

Turnover 5000+3000+2 9800
Cost of sales 2000+1000+7 -3600
6200
Expenses 1000+800+500 -2280
Impairment of goodwill 40+10 -50
3870
Taxation 500+300+20 -1000
2870

PAT attributable to:

Parent 2220
NCI
Betty 340
Cleo 310 650
2870

Profit attributable to NCI-Betty

Profit after tax 1060
Less: Div Betty received from its subsidiaries -160
URP -50
850
x40% 340

Profit attributable to NCI-Cleo (pref div paid in June x9)

Profit after tax 550
Less: Pref dividend -50 x100% 50
500 x52% 260
310
GRP NCI
RP-bfAmy 1.1.x9 700 1240 *
1.7.x9 3366 **
GP after tax 2220 650
Dividend - -500 -200 Betty (500x40%)
- -52 Cleo (200/2)x52%
RP c/f 2420 5004

* NCI 1.1.x9 Betty

OS 2500
RE or retained profit 600
3100
 x40% 1240

** NCI 1.7.x9 Cleo

OSC 3500
RP b/f 500
Profit for 6 months 550
4550
x52%
2366
Cumulative preference shares 1000 3366
 (pref div paid in Aug x9)
550
-100 x100% 100
450 x52% 234
334

Betty (500x40%)
Cleo (200/2)x52%