high growth or medium or growth

is very subjective

not only u need to see ur own market share growth

u'll have to see about the market leader's % as well

and inside the scenario, there will be hint of that

no right no wrong

just need to justify ur answer

I see, didn't know that. I was doing Dec 2010 Q1 - Shoal plc. 40% market share, i analysed as low. But the examiner said it is high....all the time i thought high means > 50%

Thank you for the clarification. Hope tha marker is not that fussy...

I see, didn't know that. I was doing Dec 2010 Q1 - Shoal plc. 40% market share, i analysed as low. But the examiner said it is high....all the time i thought high means > 50%

Thank you for the clarification. Hope tha marker is not that fussy...

if growing or introduction stage

sure high

but if in maturity stage

the growth impossible can be tat high

distinct business u mentioned, yes, separate from other business source. it's always like that, when the a business is given incentives and exemptions, it should be separated other business source. so there will be a "aggregate business statutory income".

example:

Adjusted income (Qualifying activities)...........xx
less: Capital Allowance.................................(x)
Statutory income.........................................xx
exemption:
Direct export sales.....................xx
Drop shipment exp. sales...........xx
Local sales.................................xx.............. (x)
Statutory income (Q.A.)...............................xx
Statutory of other business...........................xx
Aggregate business statutory income............xx
-unabsorbed loss.........................................(x)
Net aggregate business SI............................xx

Interest income...........................................xx
Aggregate income........................................xx
less: C/Y business loss................................(x)
........Donation............................................. (x)
Total/Chargeable income..............................xx
       
and yes, examiner made mistakes tat the total income from the example should be 13.48 but not 16.48.
also, another mistake by examiner is, the B value from the example should be 850 (on the note labelling at right side) but not 750 coz B value is "Annual value of the sales from qualifying activities, ie annual FOB value of direct export and drop shipment export sales plus local sales". but it's funny that examiner used the correct B value to calculate exemptions, just labelled wrongly.

the RPGT part u mentioned, examiner clearly stated tat "withholding of 2% of the total consideration is applicable only if the transaction is partly or wholly in cash. if the transaction is wholly non-cash, withholding does not apply."

this sentence can be found in the article May 2011 "Real Property Gain Tax", at page 9 under the subheading of "Withholding of tax at source".

note:

If the disposer has completed and submitted the form CKHT3 when the consideration consists partly or wholly of money (cash), and he elected for the acquirer not to withhold and remit the whole of the cash or 2% of the total value of the consideration (whichever is the less) to the IRB, then the buyer does not need to withhold the amount even though the consideration consists of cash. The form CKHT3 must be submitted to the IRB within 60 days from the date of disposal by the disposer.

however, if the disposer did not elect for the acquirer not to withhold, then acquirer has to withhold.

let say A (disposer) sold a house to B (acquirer) at RM 500,000. B paid A by shares worth RM 100,000 and the rest by cash RM 400,000.

so the amount to be withheld should be:

2% x RM 500,000(consideration) = RM 10,000 or RM 400,000 (cash paid), whichever is lower.

since RM 10,000 is lower than RM 400,000, RM10,000 is to be withheld and remit to IRB.

2nd example,
A (disposer) sold a house to B (acquirer) at RM 500,000. B paid A by shares worth RM 495,000 and the rest by cash RM 5000.

the amount to be withheld is RM 5000 because the 2% of the consideration is RM 10k which is higher.

P5 today is S@*K !!!!!!!!!!!!!!!!

P5 today is S@*K !!!!!!!!!!!!!!!!

today's P5 quite easy lor, just now i don't how to apply that Q2 performance pyramid and what other calculations wanted for Q1 part 2

勇气-ACCA版

for those who is on brink of giving up ACCA

勇气-ACCA版

for those who is on brink of giving up ACCA

end result of soon to be acca graduate! lols
too bad i can't read chinese.

siao la, this time P5 is much easier than June 2011

That Q1, i was thinking, thinking and thinking, what was it trying to ask other than expected value.  really couldn't think of minimax, maximax and minimax regret.

but did not expect Performance Pyramid really come out. Last round BS and BB already came out, this time really pyramid. did not know how to apply pyramid, sad......

q4
can use building block again
improvement on reward system
use Dimension, Standard and Reward 

ya, i did not quote directly but used those contents. again wasted too much time on Q1. couldn't think that Alex Watt will make our life so much easier by examining us reward system and JIT