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1. Focus Bhd has four main business segments. The reportable operating segments are hiring business, consultation service, travel agency and accommodation. The results of the segments for the year ended 31 December 2020 are as follows: Assets Liabilities Revenue Result Internal External Profit or Loss RM' million RM' million RM' million Hiring 40 5 10 Consultation 50 5 8 Travel agency 55 30 Accommodation 30 id 10 6 RM' million 60 45 30 20 RM' million 12 13 5 10 Required: i. Determine which segments should constitute a reportable segment under MFRS 8. il. Based on the answer (1), explain whether the 75% revenue constraint is met from the identifiable reportable segment. (10 marks) (CLO3:PLO2:05) 2. On 1 January 2016, IESB granted its senior management staff 30,000 share option conditional upon remaining in service for four years until 31 December 2019. The share options could not be exercised unless the share price increased from RM10 to RM25 by the end of 31 December 2019. The duration period to exercise the share option is from 1 January 2020 to 31 December 2021 The estimated the fair value of the option was RM8 after taking into consideration the potential increase in the share price. The exercise price was RM18 per share. Required: i. Identify the type of share based payment on the above transactions as per MFRS 2. State the vesting condition (if any). Record the transaction for the relevant years I Prepare the extract of statement of financial position for each year (2016 to 2019), assuming all the options are exercised on 1 February 2020. (15 Marks) (CLO3:PLO2:05) 3. Distinguish between performance condition and non-performance condition applied in the equity-settled for employee as per MFRS 2

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