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Annual Report 2020
186
Notes to the Financial Statements
As at 31 March 2020
kumpulan Fima Berhad
(197201000167)(11817-V)
18. 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
2020
RM’000
2019
RM’000
2020
RM’000
2019
RM’000
Net assets at 1 April 2019/2018
4,289
15,185
156,371
204,226
Total comprehensive (loss)/income
(2,654)
(10,896)
9,816
18,660
1,635
4,289
166,187
222,886
Dividend paid (gross)
-
-
-
(66,515)
Net assets at 31 March
1,635
4,289
166,187
156,371
Interest in associates
38%
38%
20%
20%
Share of net assets
621
1,630
33,237
31,274
Unrecognised share of losses
2,347
1,338
-
-
Negative goodwill
(2,968)
(2,968)
-
-
Carrying value of Group’s interest in
associates
-
-
33,237
31,274
19. Goodwill on consolidation
Group
2020
RM’000
2019
RM’000
At 1 April 2019/2018 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
RM’000
Plantation
RM’000
Total
RM’000
At 1 April 2019/2018 and at 31 March 2020/2019
12,200
510
12,710