CONSOLIDATED STATEMENT OF PROFIT

OR LOSS and CHANGES IN EQUITY

 XYZ Bhd
Consolidated Statement of Profit or Loss
for the year ended 31 December 2014
% acquired: 80%
Sales P+S P + 100% of S
Cost of sale (P + S) regardless of whether S
Gross profit P+S is a wholly-owned or
partially-owned
Expenses (P + S)
subsidiary. Adjustments
to be made for intra-
Profit before tax P+S group balances (e.g
Taxation (P + S) sales & purchases,
dividends and unrealized
Profit after tax (PAT)/Profit for the year 2014 P+S profits).

Amount attributable to:

Shareholders of P: PAT (P) * + PAT (S) x 80%

Non-controlling Interests: PAT (S) * x 20%

*Adjustments: unrealized profits, intra-group dividends

Extract of statement of changes in equity for the year ended 31

December 2014

Group retained Non-controlling

profit Interests
Bal b/f 1.1. 2014 P + Ps share [SC + Res (S)] x NCI
(80%) of post (20%)
acq in S
Profit for the year 2014
Dividends (Only of P) (Div (S) x NCI (20%))
Bal c/f 31.12. 2014 In CSFP In CSFP