PERS Model financial statements - AXP Solutions

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PERS Ref. 1.46(a) MODEL GROUP SDN. BHD. (Company No. 12345678-A) (Incorporated in Malaysia) AND ITS SUBSIDIARIES 1.8(d) 1.46(b),(c) CASH FLOW STATEMENTS 2009 2008 2009 2008 1.46(d),(e) Note RM RM RM RM 5.10, 5.18(b) CASH FLOWS FROM OPERATING ACTIVITIES 5.18(b) Profit before tax 8,278,297 5.20(b),(c) Adjustments for: FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2009 Allowance for doubtful debts 9,438 Amortisation charges 1,832,375 Bad debts written off 2,512 Defined benefits plan expense 37,693 Depreciation of property, plant and equipment 1,228,514 Dividend income (1,718) Gain on disposal of investment property (2,659) Gain on disposal of land held for development (14) Gain on disposal of other investments (64,242) (Gain)/Loss on disposal of subsidiary (1,459) (Gain)/Loss on disposal of property, plant and equipment (760) Impairment losses 40,007 Interest expense 234,750 Interest income (657) Inventories written down to net realisable value 31,250 Provision for legal costs 347 Provision for warranties 113,718 Reversal of allowance for doubtful debts (348) Reversal of impairment losses (15,756) Reversal of inventories written down (14,694) Reversal of provision for warranties (72,911) Share of profit of associates (275,354) Share of profit of jointly-controlled entities (631,116) Unrealised loss on foreign exchange 90,459 Operating profit before changes in working capital 10,817,672 5.20(a) Decrease/(increase) in property development costs 347,396 5.20(a) Decrease in bank balances held under H.D.A. 119,905 Decrease/(increase) in inventories 811,629 5.20(a) Decrease in trade and other receivables 83,436 Increase/(decrease) in trade and other payables 746,796 Cash generated from operations 12,926,834 Contributions to defined benefits plan (43,190) 5.35 Income taxes paid (969,178) 5.31 Interest paid (235,464) Interest received 657 Utilisation of provisions (57,503) Net cash from operating activities 11,622,156 THE GROUP THE COMPANY 6,043,207 13,578 1,503,955 1,081 31,270 876,403 (2,105) (173) - (15,914) - (1,088) 16,187 256,549 (718) 45,303 - 91,634 (732) - (21,600) (31,695) (89,460) (499,541) 79,948 8,296,089 (302,533) 23,019 (130,215) 179,842 (504,553) 7,561,649 (41,540) (765,940) (256,917) 718 (60,078) 6,437,892 179,723 - - - - 469 - - - (24,474) 293,051 (152) - 30,504 - - - - - - - - - - - 479,121 - - - 1,944,303 11,365 2,434,789 - (7,869) (30,504) - - 2,396,416 131,309 15 - - - - 492 - - - 5,011 - - 28 24,262 - - - - - - - - - - - 161,102 - - - 2,056,317 (69,504) 2,147,915 - - (24,262) - - 2,123,653
PERS Ref. 1.46(a) MODEL GROUP SDN. BHD. (Company No. 12345678-A) (Incorporated in Malaysia) AND ITS SUBSIDIARIES 1.8(d) 1.46(b),(c) CASH FLOW STATEMENTS - Cont'd FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2009 2009 2008 2009 2008 1.46(d),(e) Note RM RM RM RM 5.10, 5.16 CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of land held for development (215,536) 5.39 Acquisition of subsidiary, net of cash acquired 35 (1,299,748) Advance to associates (18,496) 5.39 Disposal of subsidiary, net of cash disposed off 36 423,004 5.31 Dividend income 1,718 Interest paid (325) Proceeds from disposal of investment property 48,325 Proceeds from disposal of land held for development 405 Proceeds from disposal of other investments 633,737 Proceeds from disposal of property, plant and equipment 18,739 Purchases of investment property (1,000,000) Purchases of other intangible assets, net of grant (1,380,954) Purchases of other investments (337,990) 5.43 Purchases of property, plant and equipment 37 (3,708,324) Net cash used in investing activities (6,835,445) 5.10, 5.17 CASH FLOWS FROM FINANCING ACTIVITIES 5.31 Dividends paid (2,237,040) Issuance of shares 54,000 5.23 Proceeds from other short term borrowings 10,921,954 Proceeds from term loans 495,043 Repayments of hire purchase and finance lease (409,908) 5.23 Repayments of other short term borrowings (11,418,268) Repayments of term loans (2,211,628) Net cash used in financing activities (4,805,847) Net (decrease)/increase in cash and cash equivalents (19,136) Cash and cash equivalents at beginning of financial year (17,323) Cash and cash equivalents at end of financial year 38 (36,459) THE GROUP THE COMPANY (115,822) - (50,782) - 2,105 (642) 4,000 - 473,561 31,450 (45,089) (1,501,746) (632,780) (594,536) (2,430,281) (2,209,040) 13,500 9,950,329 594,032 (506,969) (10,469,787) (1,329,049) (3,956,984) 50,627 (67,950) (17,323) - (500,000) - 223,274 - - - - 180,078 1,329 - - (110,000) (677) (205,996) (2,237,040) 54,000 4,950,965 45,909 - (4,879,198) (116,814) (2,182,178) 8,242 (44,182) (35,940) 16 - - - - - - - - 37,842 586 (513) - (135,712) (1,088) (98,885) (2,209,040) 13,500 3,950,491 32,012 - (3,753,950) (45,059) (2,012,046) 12,722 (56,904) (44,182)
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