Page 353 - F2 Integrated Workbook STUDENT 2019

Consolidated statement of cash flows

Example 16.1

Extracts from Sugar's consolidated financial statements for the year ended
31 December 20X1 are shown below.

Extract from consolidated statement of financial position as at
31 December:
20X1 20X0
$000 $000
Non-controlling interest 638 484

Extract from consolidated statement of profit or loss and other
comprehensive income for year ended 31 December 20X1:
$000
Profit attributable to:
Equity shareholders of the parent 3,520
Non-controlling interest 330
–––––
3,850
–––––
Total comprehensive income attributable to:
Equity shareholders of the parent 4,180
Non-controlling interest 550
–––––
4,730
–––––

Required:

Calculate the dividends paid to the non-controlling interest that would be
reflected within the consolidated statement of cash flows of Sugar for the
year ended 31 December 20X1.

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