BPP (Q9) – Foreign Operation

Hi Sir,

I am facing the problem when I’m solving this question when performing the “Exchange Difference” which should be accounted to OCI.

Below are my workings :

Op. NA was 3,500 @ 8.8 = 398
now 3,500 @ 8.1 = 432, increase by 34 (gain)
Profit was 1,800 @ 8.4 = 214
now 1,800 @ 8.1 = 222, increase by 8 (gain)
Goodwill was 1,940 @ 8.8 = 221
now 1,940 @ 8.1 = 240, increase by 19 (gain)
——————————-
increase by 61 (gain) —>> OCI
——————————-

When I am checking the answer, the “Exchange Difference” is $ 69m (gain). I have no idea whether did I miss out something for this calculation? Should I include the dividend KR’ 405,000 in the calculation as well?

Thanks.
Alan