On 1 July 2019, Diana Ltd acquired 100% of the issued shares of Charles Ltd for $320 000. At the date of acquisition, the shareholders' equity of Charles Ltd consisted of

Questions and Answers > On 1 July 2019, Diana Ltd acquired 100% of the issued shares of Charles Ltd for $320 000. At the date of acquisition, the shareholders' equity of Charles Ltd consisted of

Murdoch University • BUS • BUS-356 On 1 July 2019, Diana Ltd acquired 100% of the issued shares of Charles Ltd for $320 000. At the date of acquisition, the shareholders' equity of Charles Ltd consisted of ...[Show More]

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Appendix: changed. This could result in the re-assignment of the boarding gate, if one boarding gate has already been assigned. A small island state, Susschelles, is constructing an airport and requires a Flight Information Digital Signage (FIDS) application to display real-time flight information The application also calculates the daily fees for the airlines based on the number of to passengers. The FIDS application would use electronic display boards and monitors flights arriving at or departing from the terminal and the types of boarding gates they in the terminal building at Terminal 1 of the airport to provide vital information use, as shown in Table 3 below. This ensures that the terminal administrator can send regarding arriving and departing flights, including flight numbers, airline names, city the correct bill to each airline. of origin or destination, expected departure or arrival date and time, and flight status (On Time, Delayed, Boarding, Departed, Arrived). Information on boarding gates Terminal Fees Fee Per Action/Usage Fee Description would also be provided. For example, Flight SQ369 is at boarding gate A3. Arriving Flight $500 Arriving Flights are Flight Numbers with Destination as Susschelles (SCL) Airline personnel can use the application to create a new flight by entering the basic Departing Flight $800 Departing Flights are Flight Numbers information of its flight plan. This basic information includes a flight number, airline with Origin as Susschelles (SCL) name, origin, destination, and expected departure arrival date and time. This new flight Boarding Gate Base Fee $300 Base Fee for All Boarding Gates is then added to the queue of flight plans. At any point in time, there would not be more DDJB Code Request Fee $300 Additional Fee when a Flight indicates the Special Request Code of DDJB than one flight with the same flight number on the same day. 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Table 1: Special Request Codes which means if an airline fulfils any of the promotional conditions, it would be able to enjoy the discounts received A terminal administrator ensures that the appropriate boarding gate is assigned to flight Discount numbers based on whether any special request code is included in the flight plan Promotional Condition Received received. There would be 20 boarding gates in the airport terminal ranging from Al to For every 3 flights arriving/departing, airlines will receive a A10 and B1 to B10. Some boarding gates can accommodate these special request $35 discount codes, as shown in Table 2 below. For more than 5 flights arriving/departing, airlines receive an 3% off the additional discount Total Bil Special Request Code Boarding Gates For flights arriving/departing before 11am or after 9pm $110 DDJB A10, B10 For airlines with the Origin of Dubai (DXB), Bangkok (BKK) or $25 CFF1 B1, B2, B3 + All A Gates (A1 to A10) Singapore (SGP) LWTT A1, A2, + All B Gates (B1 to B10) For not indicating any Special Request Codes $50 Table 2: Boarding Gates that can satisfy Special Request Codes from Flights Table 4: Promotions and Discounts received by Airlines The terminal administrator coordinates the flights in the sequence they are received, The terminal administrator can create airlines and boarding gates in the releasing them from the queue only after successfully assigned a boarding gate to a application. He/she shall also be able to list all flights with their basic information and flight. 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Appendix: changed. This could result in the re-assignment of the boarding gate, if one boarding gate has already been assigned. A small island state, Susschelles, is constructing an airport and requires a Flight Information Digital Signage (FIDS) application to display real-time flight information The application also calculates the daily fees for the airlines based on the number of to passengers. The FIDS application would use electronic display boards and monitors flights arriving at or departing from the terminal and the types of boarding gates they in the terminal building at Terminal 1 of the airport to provide vital information use, as shown in Table 3 below. This ensures that the terminal administrator can send regarding arriving and departing flights, including flight numbers, airline names, city the correct bill to each airline. of origin or destination, expected departure or arrival date and time, and flight status Fee Per (On Time, Delayed, Boarding, Departed, Arrived). Information on boarding gates Terminal Fees Action/Usage Fee Description would also be provided. For example, Flight SQ369 is at boarding gate A3. Arriving Flight $500 Arriving Flights are Flight Numbers with Destination as Susschelles (SCL) Airline personnel can use the application to create a new flight by entering the basic Departing Flight $800 Departing Flights are Flight Numbers information of its flight plan. This basic information includes a flight number, airline with Origin as Susschelles (SCL) $300 name, origin, destination, and expected departure arrival date and time. This new flight Boarding Gate Base Fee Base Fee for All Boarding Gates is then added to the queue of flight plans. At any point in time, there would not be more DDJB Code Request Fee $300 Additional Fee when a Flight indicates than one flight with the same flight number on the same day. A flight plan can also the Special Request Code of DDJB CFFT Code Request Fee $150 Additional Fee when a Flight indicates include a special request code which would affect the boarding gate needed. Table 1 the Special Request Code of CFFT shows the special request codes used LWTT Code Request Fee $500 Additional Fee when a Flight indicates the Special Request Code of LWTT Special Request Code Special Request Description Table 3: Terminal Fees and their specific Fee per Action/Usage DDJE Double-decker jet bridge request CFFT Connecting flight fast transfer request To encourage more airlines to use its terminal, the airport provides incentives to airlines LWTT Longer waiting time request through discounts based on the promotions in Table 4. The promotions are stackable, Table 1: Special Request Codes which means if an airline fulfils any of the promotional conditions, it would be able to enjoy the discounts received A terminal administrator ensures that the appropriate boarding gate is assigned to flight numbers based on whether any special request code is included in the flight plan Promotional Condition Discount Received received. There would be 20 boarding gates in the airport terminal ranging from Al to For every 3 flights arriving/departing, airlines will receive a A10 and B1 to B10. Some boarding gates can accommodate these special request discount $350 codes, as shown in Table 2 below. For more than 5 flights arriving/departing, airlines receive an 3% off the additional discount Total Bill Special Request Code Boarding Gates For flights arriving/departing before 11am or after 9pm $110 DDJB A10, B10 For airlines with the Origin of Dubai (DXB), Bangkok (BKK) or CFFT B1, B2, B3 + All A Gates (A1 to A10) Singapore (SGP) 525 .WTT A1, A2, + All B Gates (B1 to B10) For not indicating any Special Request Codes $50 Table 2: Boarding Gates that can satisfy Special Request Codes from Flights Table 4: Promotions and Discounts received by Airlines The terminal administrator coordinates the flights in the sequence they are received, The terminal administrator can create airlines and boarding gates in the releasing them from the queue only after successfully assigned a boarding gate to a application. He/she shall also be able to list all flights with their basic information and flight. This queue consists of flight plans submitted by the various airline personnel all boarding gates. and the boarding gate must be assigned according to the flight plan. This action is repeated until the queue is empty. Once assigned, the status for each flight is set to "On Susschelles plans to build another terminal when the existing terminal has reached its Time". A boarding gate may be assigned to a flight if there is at a minimum of three full capacity. hours after the arrival/ departure of the previous flight for the same boarding gate. Passengers are allowed to board the plane one hour before the expected departure time. - END OF ECA PAPER --- If there are changes to the flight, the airline personnel would inform the terminal administrator to modify the flight details by specifying the flight information to be

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