UNIT $6$ ASSIGNMENT ASSIGNMENT The purpose of this assignment is to assist you to integrate the concepts you have learnt in Unit $\backslash (5\backslash$& $6\backslash ).$ Instructions Step $1$: Read through the question and prepare your solution. This can either be a handwritten solution or electronically $($Word or Excel$).$ Step $2$: Submit your solution onto Moodle. This can be either a handwritten solution that you have scanned and submitted as a PDF or submit a electronic copy which was prepared on Word or Excel and submit it as a PDF$.$ ASSIGNMENT $5$ This assignment consists of two independent parts. PART A ADDITIONAL INFORMATION: $1.$ A shareholder agreement grants Choclate Ltd the right to appoint and remove directors responsible for directing the relevant activities of Popcorn Ltd$.2.$ Choclate Ltd owns $\backslash (45\backslash \%\backslash )$ of the shares of lollipop Ltd$.$ Each share entitles the holder to one general vote. The remaining voting rights are held by Mr A who owns $\backslash (30\backslash \%\backslash )$ and Mrs B who owns $\backslash (25\backslash \%\backslash )$ of the issued shares. No other arrangement exists that could influence decision$-$making REQUIRED:

$1\mathrm{.}5$ Prepare the analysis of equity of S Ltd for the reporting period ended $31$ December $2018.($Hint: Calculate the percentage shareholding of parent in subsidiary first$).$

$1\mathrm{.}6$ Prepare the necessary pro$-$forma consolidation journal entries for the reporting period ended $31$ December $2018$

$1\mathrm{.}7$ Prepare the Consolidated Statement of Financial Position of the H Ltd Group for the reporting period ended $31$ December $2018.$