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Few questions i want to ask regarding Q1a. In the examiner’s answer there is cash paid to retirement benefit scheme (working vii) of (7). why is this a decrease?
in cash flow from financing activities, there is a right issue NCI (working v) of 2m. why is the cash flow statement of the group adding NCI share of rights issue rather than their own share of 3m.
lastly in working x, for AFS financial asset, there is a gain of 3m including tax. Is it possible for tax to be included?
“there is cash paid to retirement benefit scheme” – because it’s cash PAID?
The money for the rights issue by the subsidiary came from the parent and from the subsidiary nci. Why would the money going from the parent to the subsidiary be a flow of cash so far as the group is concerned? The only money flow from outside the group is the flow of funds from the subsidiary nci as they pay their rights money into the group
What do you mean “Is it possible for tax to be included?” The question tells you that it is!
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