=+MORN Limited NOON Limited NIGHT Limited € ASSETS Non-current Assets Property, plant and equipment Investments 214,500 189,000 403,500 € 90,000 47,250 1375290 € 50,000 2 50,000 508 INTERNATIONAL FINANCIAL ACCOUNTING AND REPORTING Current Assets Inventory Receivables Cash EQUITY & LIABILITIES Capital and Reserves Called up share capital Retained earnings Non-current Liabilities Current Liabilities Additional Information: (1) 77,200 189,800 11,000 278,000 681, 500 300,000 75,000 375,000 185,100 121,400 681,500 34,300 158,050 8,600 200,950 338,200 120,000 54,000 174,000 77,100 87,100 338,200 32,600 143,600 4,190 180,300 230,300 90,000 37,500 ° 127,500 60,100 42,700 230,300 On 1 January 2003, the retained earnings of NOON Limited and NIGHT Limited were €20,000 and €12,000 respectively.