<<

. 3
( 9)



>>

1.1.2004 ’ 31.8. 2004
8 1,05
18,480,000 — — 12,936,000
1
12
1.9. 2004 ’ 31.12. 2004
4
22,176,000 — 7,392,000
12
_________
20,328,000
_________
(Rights issue)

@$ $
!
5 1,05 5,25
%
1 0,75 0,75
___ ____
6 6,0
0
___ ____


6
. = 1,0
6


3 526 149
" EPS = = = 17,3
&
20 328 000

1037
© Accountancy Tuition Centre (International Holdings) 2006
(ii) '$

EPS & — /- — :# -
( # 5

10 1
22,6 — — = 19,6
11 1,05

() ( )
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1

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EPS

0,80
2,000,000 “ (2,000,000 — ) 400,000 0
1,0


;
((3,400,000 — 4% — 0,75) 102,000
(3,400,000 — ½ ) 1,700,000 6.
;

,
# ' ( 5))
5 ! ' # #.

EPS
!
$
&. 3,526,149 20,328,000 17,3
400,000
________ _________
3,526,149 20,728,000 17,0
102,000 1,700,000
________ _________
3,628,149 22,428,000 16,2
________ _________
"( & ") EPS = 16,2
0 '



1038
© Accountancy Tuition Centre (International Holdings) 2006
() # !

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1039
© Accountancy Tuition Centre (International Holdings) 2006
( 9 2003 . “ #"
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1040
© Accountancy Tuition Centre (International Holdings) 2006
()
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1041
© Accountancy Tuition Centre (International Holdings) 2006
/ / ))

(a) (i) 1
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1042
© Accountancy Tuition Centre (International Holdings) 2006
11 $ ()8

(a) 31 2004 .

$ . $ .
%
(300 + 293) 593
75

(60 + 30 “ 20) 70
___
701
(
(56 + 44) 100
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1043
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 -

(1) “
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1044
© Accountancy Tuition Centre (International Holdings) 2006
() , %



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1045
© Accountancy Tuition Centre (International Holdings) 2006
12 ( 81

(a) 2004
! "

.
1 '
$000 $000 $000 $000
12,980 2,120 15,100
. '
# ($1) (6,800) (1,970) (8,770)
*
______ ______ ______
6,180 150 6,330
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(590) (250) (840)
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5,030
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3,700
+ " # " #
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$000 $000 $000
1" " 2004 . 12,500 5,170 17,670
3,700 3,700
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(12,500 — 5 — 2 ) (1,250) (1,250)
4"
______ ______ ______
31 " 2004 . 12,500 7,120 19,620
””” ””” ”””




1046
© Accountancy Tuition Centre (International Holdings) 2006
() 31 2004
(

$000 $000
!
# (3,000 + 160) 3,160
"
($5) 25,200
______
28,360
(
650
# (2,200 “ 50 ($3)) 2,150
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_____ ______
31,580
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12,500
:
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19,620
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(750 + 60 ($2) ($5)) 810
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(920 + 220) 1,140 7,950
'
______
($6) 4,010
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31,580
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_____
420
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$180,000 .) .
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1047
© Accountancy Tuition Centre (International Holdings) 2006
. "& ( " !
( )
!& &5 !) & )
$60,000 ($750,000 — 8%).
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(3) , ,
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. $300,000 $1 = =1·50
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=450,000. 0 "& ' #
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(4) 1

$000 $000
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3,800
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30% ' "& #
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1,330
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1*2 & "& ! &5
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(1,250 + 750 “ 200) 1,800
8 &
______
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”””
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/ "& ' #
900
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4"
( . ($2)) 180
2 !
______
4,010
”””



1048
© Accountancy Tuition Centre (International Holdings) 2006
13 12

(a) « 2004
! . . " .»

$000 $000
#( 203
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181
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1049
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 -
(1) #(
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:
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1050
© Accountancy Tuition Centre (International Holdings) 2006
(4) / # !

(500)
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(630)
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1051
© Accountancy Tuition Centre (International Holdings) 2006
14 ()$

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1052
© Accountancy Tuition Centre (International Holdings) 2006
, (5
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1053
© Accountancy Tuition Centre (International Holdings) 2006
() , & &

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1054
© Accountancy Tuition Centre (International Holdings) 2006
(iii) * (

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<<

. 3
( 9)



>>