Eddie NCI

Ordinary Share held by : 2 000 000/ 3 000 000 1 000 0000/ 3 000 000

Share premium (RM) Retained profit (RM)

Year end balance 120 000 360 000

Pre-acquisition reserve - ( 60 000 )
Post-acquisition reserve 120 000 420 000

Eddie's share (2/3) of :

Pre-acquisition - (40 000)
Post-acquisition 80 000 280 000
Total 80 000 240 000

NCI ( 1/3)
Pre-acquisition - (20 000)
Post-acquisition 40 000 140 000
Total 40 000 120 000

Goodwill
Step RM RM
Consideration transfer 1 000 000
NCI ( 1/3 x 1 440 000) 480 000
1 480 000
Ordinary Share 1 500 000
Accumulated loss ( 60 000)
1 440 000

Goodwill of Eddie 40 000

Ordinary Share RM 1 000 000

Goodwill RM 40 000
 Accumulated loss RM 40 000
Investment RM 1 000 000

Ordinary Share RM 500 000

Share premium RM 40 000
Retained profit RM 120 000
NCI RM 660 000

DR (RM) CR (RM) CSOFP (RM)

Ordinary share 1 500 000 2 000 000
Share premium 40 000 880 000
Retained profit 80 000 880 000
Liabilities - - 160 000
NCI 660 000
4 580 000
Non-current assets - - 4 040 000
investment 1 000 000 -
Current assets - - 500 000
Goodwill 40 000
4 580 000

Consolidated Statement of financial position of Eddie and of its subsidiary Chong as at 31 December 2007

Goodwill RM 40 000
Current asset RM 500 000
Non-current asset RM 4 040 000
RM 4 580 000
Equity
Ordinary share RM 2 000 000
Share premium RM 880 000
Retained profit RM 880 000
RM 3 760 000
 NCI RM 660 000
RM 4 420 000
Liabilities RM 160 000
RM 4 580 000

MOHD IMAN BIN HAJAR

1080457
TMB 2
CSOFP (RM)
2 000 000
880 000
880 000
160 000
660 000
4 580 000
4 040 000
-
500 000
40 000
4 580 000

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0
00
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