Page 485 - SBR Integrated Workbook STUDENT S18-J19

Answers

Example 1 – continued

Consolidated statement of profit or loss and OCI

$m

Revenue 940
($840 + (DN300/3))

Expenses (800)
($720 + (DN240/3))

———
Profit for period 140

OCI
Translation of overseas subsidiary 64.9

$12.3 (W7) + $52.6 (W8)

———
Total comprehensive income 204.9
———

Profit attributable to:
Owners of the parent (bal. fig.) 136

NCI 4
(20% × (DN60/3)) ———

140
———

TCI attributable to:
Owners of the parent 187.9

NCI 17.0
($4 profit + $2.5 (W7) + $10.5 (W8)) ———

204.9
———

479