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Section B
Q2. (a) The Statements of Financial Position of Halim Berhad at 31 March 2016 and
31 March 2015 were as follows:
(Adapted)
2016 2015
ASSETS Notes RM’000 RM’000
Non-current assets
Patents 3. 125 150
Property, plant and equipment 2. 3,430 3,173
Current assets
Inventories 124 106
Trade receivables 78 82
Cash and cash equivalents 372 Nil
574 188
Total assets 4,129 3,511
1
Section B Q2. (a) (Continued)
Building
Cost 1,200 1,200
Accumulated depreciation (168) (144)
1,032 1,056
During the year ended 31 March 2016, plant and equipment which had cost
RM92,000 was sold for RM20,000. The depreciation charged up to 31 March
2015 was RM75,000. No depreciation is charged in the year of disposal.
Note 5: Debenture
A part of debenture was redeemed during the year.
Required:
Prepare a statement of cash flows for the year ended 31 March 2016 using the
indirect method and complying with MFRS107 – Statement of Cash Flows.
(15 marks)