Question 3, 4) ccd fo MFRS 3 fusnegs Combimatron , 7€ a company acquire at least half of SO% ——_{yenent of _angther company theie -relalionship will be -lussified as _puseat and | subsidiary. On_|_Samary 2oi8, Kendall Bhd fs a sbsidiary of Hendrik Bhd since [1 sttestied the condeion where Hendvick _@hd_ocyuieed_ 30 gereend of Werdall has share [However , the paver company 1s aetded fo calculate the godsall of its swhsideary on the date _of he aquisition os 1 qualifies os subsidiary The goodwill needed to be ateounted as an asset in the consolidted inanaal statement instead of sepreak ‘vandal sialerent of Yhe_paent Tn order fo calculule hq qotdwall dhe consideration transferred anourled en3%000000 ust be added with Non- Controlling Tnferest of RM 5200000 . Ths is a pow) gecdwill since Hendrick Ghd measured its Won-Conftollmg interest at the rie value of net asset on _\ Janwary 201 _whtre HH consits otdingry shart Teagital (em \s000000) , retuined profit (em 3000000) general _resecve (BM 2500000 ) and Vastly fave valve of adjustment on and (um \so0000) Henke, the garball arated eS 800 000 “wil be presented tm Constlidaled Gatement of Financ Poschon vader, the Non=Cufeat Kesel of Wtndeick Bhd i ed ae eet ee __ [@000u\LL QM Corllion) | AM (mtkion) — eosin Trunster (80% x 3/2 x1,5x15). Th Non Controlling Inecest (20% * 26) 5M Fair Value of Neb Asset OS Asx ef) ‘S Retained Profit 3 Generu| Reserve 2S FV- Land [ ag (6) 6.2 €) Tmpaivnent i i 3s) Goodwill fone Sates