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Rs. '000
Market treasury bills 7,772,182
Pakistan Investment Bonds 1,988,912
Government bonds 17,068
Sukook Bonds 100,000
Listed ordinary shares 291,172
Unlisted ordinary shares 25,964
Listed TFCs 258,332
Unlisted TFCs 395,086
Investments in subsidiaries 26,400
Investments in associates 517,293
Certificates of investments Nil
Deficit on revaluation of
- held-for-trading securities 1,320
- available-for-sale 12,872
Securities in associates 115,875
Required:
(a)Show how the investments would be shown in the balance sheet as on December 31, 2008;
(b)Notes to the financial statement, showing investments by segments and the particulars of listed
companies and unlisted companies shares in accordance with the relevant laws.
Assume that all investments in shares are ordinary shares, except where indicated and are of
fully paid-up and fully called up shares @ Rs. 10 each.
Solution:
Balance Sheet (extracts)
As on December 31, 2008
Notes Rs. '000
ASSETS
Investments 9 11,362,340