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NOTES TO THE FINANCIAL STATEMENTS
31 MARCH 2018
Kumpulan Fima Berhad (11817-V) •
Annual Report 2018
17. Investment in associates (cont’d.)
(iii) Reconciliation of the summarised financial information presented above to the carrying amount of the Group’s interest
in associates.
Marushin
G&D
2018
2017
2018
2017
RM’000
RM’000
RM’000
RM’000
Net assets at 1 April 2017/2016
22,162
24,706
205,309
201,193
Total comprehensive (loss)/income
(5,478)
456
8,477
13,436
Dividend paid (gross)
(1,500)
(3,000)
(9,560)
(9,320)
Net assets at 31 March
15,185
22,162
204,226
205,309
Interest in associates
38%
38%
20%
20%
Share of net assets
5,770
8,422
40,845
41,062
Negative goodwill
(2,968)
(2,968)
-
-
Carrying value of Group’s interest
in associates
2,802
5,454
40,845
41,062
18. Goodwill on consolidation
Group
2018
2017
RM’000
RM’000
At 1 April 2017/2016 and 31 March
12,710
12,710
(a) Impairment tests for goodwill
Goodwill has been allocated to the Group’s cash generating units identified according to business segment as follows:
Bulking
Plantation
Total
RM’000
RM’000
RM’000
As at 31 March 2018/2017
12,200
510
12,710