=+3. The summarised statements of comprehensive income of BELVOIR and PERTH for the year ended 31 December

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=+3. The summarised statements of comprehensive income of BELVOIR and PERTH for the year ended 31 December 2003 are as follows: \

12 months to 31 December 2003 BELVOIR PERTH

€000 A$’000 Profit before tax 35,000 70,000 Taxation (5,000) (20,000)

Profit after tax 30,000 50,000 4, Rates of exchange :

1 January 2003 €1:A$12.5 Average for year €1:A$14.0 30 April 2003 €1:A$13.0 31 December 2003 €1:A$15.0 Requirement Prepare the consolidated statement of financial position of BELVOIR Group at 31 December 2003.

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