=+2. On 1 January 2003 ARCHER plc purchased 30% of ARROW Limited. ARCHER plc contributes to ARROW
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=+2. On 1 January 2003 ARCHER plc purchased 30% of ARROW Limited. ARCHER plc contributes to ARROW ples activities and is actively involved in ARROW Limited’s financial and operating policy decisions. ARROW Limited’s statement of financial position at 1 January 2003 showed:
€m Share capital 600 Revaluation reserve 300 Retained earnings 1,100 2,000
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Related Book For 
International Financial Accounting And Reporting
ISBN: 9780903854726
2nd Edition
Authors: Ciaran Connolly
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