=+NIPs lawyers believe that, owing to developments in the case, it is probable that NIP will be

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=+NIP’s lawyers believe that, owing to developments in the case, it is probable that NIP will be found liable for damages of approximately €2,000,000. Requirement Prepare the consolidated statement of financial position of NIP Group as at 31 December 2003. Present value factors: Years 1 2 10% 0.909 0.827 Cumulative 0,909 1.736 Years 3. edallid 10% 0.751 Cumulative 2.487 Ae

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