Page 497 - SBR Integrated Workbook STUDENT S18-J19
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                   Example 5 – continued




                   (W6) Share capital

                                                                                             $m

                        Bfd                                                                   80
                        Cash proceeds from share issue (bal. fig.)                            20

                                                                                           ––––
                        Cfd                                                                  100

                                                                                           ––––

                   (W7) Retained earnings
                                                                                             $m

                        Bfd                                                                  173
                        Profit attributable to equity holders                                 77

                        Reserve transfer                                                       2
                        Dividend paid (bal. fig)                                               (5)

                                                                                          –––––
                        Cfd                                                                  247

                                                                                          –––––
                   (W8) Non-controlling interest

                                                                                             $m

                        Bfd                                                                  128
                        Total comprehensive income                                            11

                        New subsidiary                                                         6
                        Dividend paid (bal. fig)                                             (21)

                                                                                           ––––
                        Cfd                                                                  124

                                                                                           ––––









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