=+Statement of Comprehensive Income for the Year Ended 31 December 2001 G A € Net profit Income tax expense Profit after tax Balance brought forward Balance carried forward Additional Information 1. 10,000 1,000 9,000 15,000 24,000 € 5,000 1,000 4,000 6,000 10,000 C Limited purchased 60% of the ordinary share capital of A Limited on 1 January 1998 when the retained profit was a debit balance of €3,000. 2. 3. 4, Included in the net assets of A Limited taken over were tangible non-current assets with a book value of €12,000. At 1 January 1998, the fair value of these assets was €15,000. A Limited depreciates all its tangible non-current assets on a 20% reducing balance basis, and carries all assets at cost. With respect to the measurement of non-controlling interests at the date of acquisi- tion, the proportionate share method equated to the fair value method. Requirement Draft the consolidated workings for the CA Group for the year ended 31 December 2001.