

Notes to the
financial statements
For the financial year ended 31 December 2018
112
B A K E R T E C H N O L O G Y
L I M I T E D
12.
Investment in subsidiaries (cont’d)
(c)
Summarised financial information about subsidiary with material NCI
Summarised financial information including goodwill on acquisition and consolidation
adjustments but before intercompany eliminations of subsidiaries with material non-
controlling interests are as follows:
Summarised balance sheets
CH Offshore Ltd
31.12.2018
$’000
Current assets
22,029
Non-current assets
124,644
Total assets
146,673
Current liabilities
13,882
Non-current liabilities
9,612
Total liabilities
23,494
Net assets
123,179
Summarised statement of comprehensive income
CH Offshore Ltd
27.8.2018
to
31.12.2018
$’000
Revenue
5,730
Loss before income tax
(7,185)
Income tax expense
(165)
Loss after tax, representing total comprehensive income
(7,350)