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Extra resources for ACCA P2 Corporate Reporting Revision Kit

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The company operates the Macaljoy Pension Plan B which commenced on 1 November 20X6 and the Macaljoy Pension Plan A, which was closed to new entrants from 31 October 20X6, but which was open to future service accrual for the employees already in the scheme. The assets of the schemes are held separately from those of the company in funds under the control of trustees. The following information relates to the two schemes. The terms of the plan are as follows. Employees contribute 6% of their salaries to the plan.

10 marks) (b) Royan, a public limited company, extracts oil and has a present obligation to dismantle an oil platform at the end of the platform's life, which is ten years. Royan cannot cancel this obligation or transfer it. Royan intends to carry out the dismantling work itself and estimates the cost of the work to be $150 million in ten years' time. The present value of the work is $105 million. tud (a) cc as A market exists for the dismantling of an oil platform and Royan could hire a third party contractor to carry out the work.

Property is depreciated at 5% per annum on the straight-line basis and no depreciation has been charged in the year. (6 marks) (d) The company granted share appreciation rights (SARs) to its employees on 1 November 20X3 based on ten million shares. The SARs provide employees at the date the rights are exercised with the right to receive cash equal to the appreciation in the company's share price since the grant date. The rights vested on 31 October 20X5 and payment was made on schedule on 1 December 20X5.

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