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有毒有害气体涌出的独头掘进巷道距掘进工作面不大于()m处的压风管道上应安设压风自救装置。
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老顶悬露达到极限跨距时,老顶断裂形成三铰拱式的平衡,已破断的岩块回转失稳或滑落失稳,工作面支架呈现受力普遍加大现象,即称为()。
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The following trial balance relates to Cavern as at 30 September 2010:
The following notes are relevant:
(i) Cavern has accounted for a fully subscribed rights issue of equity shares made on 1 April 2010 of one new share for every four in issue at 42 cents each. The company paid ordinary dividends of 3 cents per share on 30 November 2009 and 5 cents per share on 31 May 2010. The dividend payments are included in administrative expenses in the trial balance.
(ii) The 8% loan note was issued on 1 October 2008 at its nominal (face) value of $30 million. The loan note will be redeemed on 30 September 2012 at a premium which gives the loan note an effective fi nance cost of 10% per annum.
(iii) Non-current assets:
Cavern revalues its land and building at the end of each accounting year. At 30 September 2010 the relevant value to be incorporated into the fi nancial statements is $41·8 million. The building’s remaining life at the beginning of the current year (1 October 2009) was 18 years. Cavern does not make an annual transfer from the revaluation reserve to retained earnings in respect of the realisation of the revaluation surplus. Ignore deferred tax on the revaluation surplus.
Plant and equipment includes an item of plant bought for $10 million on 1 October 2009 that will have a 10-year life (using straight-line depreciation with no residual value). Production using this plant involves toxic chemicals which will cause decontamination costs to be incurred at the end of its life. The present value of these costs using a discount rate of 10% at 1 October 2009 was $4 million. Cavern has not provided any amount for this future decontamination cost. All other plant and equipment is depreciated at 12·5% per annum using the reducing balance method.
No depreciation has yet been charged on any non-current asset for the year ended 30 September 2010. All depreciation is charged to cost of sales.
(iv) The available-for-sale investments held at 30 September 2010 had a fair value of $13·5 million. There were no acquisitions or disposals of these investments during the year ended 30 September 2010.
(v) A provision for income tax for the year ended 30 September 2010 of $5·6 million is required. The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2009. At 30 September 2010 the tax base of Cavern’s net assets was $15 million less than their carrying amounts. The movement on deferred tax should be taken to the income statement. The income tax rate of Cavern is 25%.
Required:
(a) Prepare the statement of comprehensive income for Cavern for the year ended 30 September 2010.
(b) Prepare the statement of changes in equity for Cavern for the year ended 30 September 2010.
(c) Prepare the statement of fi nancial position of Cavern as at 30 September 2010.
Notes to the fi nancial statements are not required.
The following mark allocation is provided as guidance for this question:
(a) 11 marks
(b) 5 marks
(c) 9 marks
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