CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE
INCOME
Revenue
Cost of Sales
Gross profit
Other income
Operating expenses:
Selling and distribution
Administrative
Operating profit
Investment income
Finance cost
Profit before tax
Taxation
Profit for the year
Other comprehensive income:
Gain on revaluation of NCA
Total comprehensive income for the year
Adjustment
(-)Intra sales
(-)Intra purchases
(+)URP closing inv
(-)URP opening inv
(-)Intra income
(+)URP on sale of NCA
(+)Bargain purchase
(+)Impairment of goodwill
(+)Loss on sale of NCA
(+)Deficits on revaluation
(+)Under-deprecation
(-)Over-depreciation
(-)Intra expenses
(-)Intra dividend
(-)Intra interest income
(-)Intra RPS dividend
(-)Intra interest expenses
H+S
H+S
RM
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
xxx
xxx
xxx
A
B
C
Profit after tax attributable to:
Equity holders of the Parent
Non-controlling interest (W1)
A-F
H
F
A
Total comprehensive income attributable to:
Equity holders of the Parent
Non-controlling interest (W2)
C-K
J
K
C
W1: Profit attributable to NCI
Profit after tax
Adjustments:
(-)Under-depreciation - S (FVA)
(-)URP on sale of NCA - S
(+)Over-depreciation - S (sale of NCA)
(+)URP on opening inv - S is seller
(-)URP on closing inv - S is seller
(-)Preference dividend paid by S
W2: Total comprehensive income attributable to NCI
Profit attributable to NCI as per W1
Other comprehensive income
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx) x NCI% of PS
U x NCI% of OS
xxx x NCI% of OS
D
E
F
F
G
K