=+. It is Group policy to charge any impairment of goodwill to cost of sales.

_ OPUS, SONATA and PRELUDE each follow a policy of depreciating all fixed assets at 10% per annum on their carrying value. Depreciation is charged to cost of sales in the statement of comprehensive income.

There were no inter-company sales between OPUS, SONATA and PRELUDE, and the directors of OPUS are not directors of SONATA or PRELUDE.

Requirement Assuming that SONATA is to be accounted for as a subsidiary and PRELUDE as an associate, prepare the consolidated statement of comprehensive income of