=+MARBLE plc (MARBLE) purchased 36,000,000 of the 45,000,000 ray ordinary shares in FALLS Limited (FALLS) on 1 April 2005 for €200,000,000. The statements of compre- hensive income of both companies for the year ended 31 December 2005 are as follows: Statement of Comprehensive Income for the Year Ended 31 December 2005 Revenue Cost of sales Gross profit Other operating expenses Operating profit Interest payable and similar charges Profit on ordinary activities before taxation Income tax expense Profit on ordinary activities after taxation Retained profit at start of year Retained profit at end of year MARBLE €'000 900,000 (720,000) 180,000 (30,000) 150,000 (10,000) 140,000 (35,000) 105,000 210,000 315,000 FALLS €'000 250,000 (180,000) 70,000 (20,000) 50,000 (4,000) 46,000 (12,000) 34,000 80,000 114,000 28.