=+MARBLE marks up the cost of goods sold by 25%. “ Both MARBLE and FALLS charge depreciation on a time apportionment basis to net operating expenses. The directors of MARBLE believe that the goodwill arising on the acquisition of FALLS has been impaired by €2,910,000 at 31 December 2005. Requirement Prepare the consolidated statement of comprehensive income of MAR- BLE Group for the year ended 31 December 2005.