Other investments Non-current investments other than investments in subsidiaries and associates are stated at cost and an allowance for diminution in value is made where, in the opinion of the Directors, there is a decline other than temporary in the value of ...
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Tagged As: notes to the accounts, other investments, sample accounting policy, sample notes to the financial statements
Associates An associate is an entity over which the Group and the Company have significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy de...
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Tagged As: Accounting policy, associated company, goodwill on associated companies, notes to the accounts, notes to the financial statements, sample disclosure of accounting policy, significant influence
DIVIDENDS       Dividend per share In respect of Year Recognised in Year   2008 2007 2009 2008  RM RM RM RM RM 2007 Final dividend of 45% less 25% taxation, on 100,000,000 ordinary shares, declared on 1 March 2008 and paid on 1 April 2008  Â...
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Tagged As: dividends, final dividend, interim dividend, note on dividends, notes to the accounts, notes to the financial statements, sample disclosure
INVESTMENT IN ASSOCIATES Investment in associates consists of:  Group Company  2009 2008 2009 2008  RM RM RM RM At Cost:     Quoted shares 400,000 400,000 400,000 400,000 Unquoted shares 500 500 500 500  400,500 400,500 400,000 400,000 Share of...
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Tagged As: associated companies, Investment in associates, note on associated companies, notes to the accounts, notes to the financial statements, Sample Disclosure in Financial Statements, sample disclsoure
Associates  Associates are those corporations, partnerships or other business entities in which the Group exercises significant influence, but which it does not control. Significant influence is the power of the Group to participate in the financial and oper...
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Tagged As: Accounting policy, associated company, goodwill on associated companies, notes to the accounts, notes to the financial statements, sample disclosure of accounting policy, significant influence
INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF ABC BERHAD (Incorporated in Malaysia) Company No: XXXXX-X Report on the Financial Statements We have audited the financial statements of ABC Berhad, which comprise the balance sheets of the Group and of the Comp...
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Tagged As: disclaimer opinion, notes to the accounts, qualified subsidiaries auditors report, sample auditors' report