=+. The directors of COCKTAIL estimate that the goodwill arising on the acquisition of UMBRELLA was impaired for the first time during the year ended 31 December 2003 by €61,000,000. It is group policy to charge a full year’s depreciation in the year of acquisition.

Requirement Prepare the consolidated statement of financial position for COCKTAIL Group as at 31 December 2003.

Note Is Zs a