Page 484 - SBR Integrated Workbook STUDENT S18-J19
P. 484
Chapter 25
Chapter 20
Example 1
Consolidated statement of financial position
$m
Property, plant and equipment 460
($310 + DN300/2)
Goodwill (W3) 26
Current assets 125
($65 + (DN120/2))
———
611
———
Share capital 50
Retained earnings (W5) 346
Translation reserve (W6) 51.9
Non-controlling interest (W4) 28.1
Liabilities 135
($45 + (DN180/2))
———
611
———
478
