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Unformatted text preview: 700 (800) 2,500 (1,100) 2,900 (1,000) 2,800 (200) 500 (100) 300 0 0 0 0 0 0 4,700 2,500 2,900 2,800 500 300 Dividend income from S Ltd Selling and distribution expenses Administrative expenses Profit from operations Income tax expense Profit after income tax Minority Interest Net profit attributable to shareholders 12 ACCT201 STATEMENTS OF MOVEMENT IN SHAREHOLDERS' EQUITY H Ltd Share Capital $'000 Balance at January 2001 Issue of ordinary share Net Profit for the year Balance at December 31, 2001 Net profit for the year Balance at December 31, 2002 Share Premium $'000 Accumulated Profits $'000 Total $'000 2,500 2,500 0 5,000 0 1,000 0 1,000 1,500 0 2,500 4,000 4,000 3,500 2,500 10,000 0 0 4,700 4,700 5,000 1,000 8,700 14,700 2,000 0 2,000 0 500 0 500 0 1,500 2,800 4,300 (1,000) 4,000 2,800 6,800 (1,000) 0 0 2,900 2,900 2,000 500 6,200 8,700 500 0 500 0 0 0 200 300 500 700 300 1,000 0 0 500 500 500 0 1,000 1,500 S Ltd Balance at January 2001 Net Profit for the year Balance at December 31, 2001 Interim dividend - net Net profit for the year Balance at December 31, 2002 A Ltd Balance at January 1, 2001 Net profit for the year Balance at December 31, 2001 Net profit for the year Balance at December 31, 2002 13 ACCT201 INFORMATION: 1) Information of acquisition of S Pte Ltd and A Pte Ltd: S Pte Ltd Equity interest acquired by H Date of acquisition by H Leasehold land used for production (10 years of lease remaining ) at date of acquisition - Book value in investee's books - Fair...
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This document was uploaded on 04/07/2014.

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