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Tutorial Exercise Week 5 (A)
CHANGES IN SHAREHOLDING INTERESTS
P Bhd S Bhd
RM ‘000 RM ‘000
hd
200 –
100 600
700 210
1,000 810
500 100
400 210
Investment, at cost 60,000 shares in S Bhd
Land
Other assets
Share capital
Retained profits
Liabilities 100 500
1,000 810
Statement of comprehensive income for the year ending 31 December 20x9
The 31 December 20X8 statement of financial position of P Bhd and its 60%
owned subisidary; S Bhd are as follow: