46. Peasant Place Becevery Limilied (PPBL.) acquired 2 mithion equity shares in ABS Brewery Luf (ABL) oe 1 January 2019, w which date the netained earnings of ABL, skvod an GMC 300,000 . The agreod consideration was GHC 15 milhoe eal and a further GHC 600,000 The draf statement of financial position of PRBL and ABL ce 31 December 2919 were as followe: Additional Information: i. ABL. has an internally developod hrand "MSC" which was valood at GIKC' 240,000 at the date of acquistion. There have been ne chanpes in the suefe capital or fevaluatican surplus of ABL. since PPBL, gainad conteol. ii. At 31 December, 2019, ABL had imvoiced PPBL. for tronsfer ef malt fa baric raw material for bewing) to the valoe of GHIC 100,000 which had noe been neceived by PPBL. iii. There is no impaiment of poodwill. It is the proup's policy io value NCl at full fair value. At the actersition date, the NCI was valand at CHic 450000. Required: Prepare the consolidated statement of financial posinioe as at 31 December 2014. 46. Peasant Place Becevery Limilied (PPBL.) acquired 2 mithion equity shares in ABS Brewery Luf (ABL) oe 1 January 2019, w which date the netained earnings of ABL, skvod an GMC 300,000 . The agreod consideration was GHC 15 milhoe eal and a further GHC 600,000 The draf statement of financial position of PRBL and ABL ce 31 December 2919 were as followe: Additional Information: i. ABL. has an internally developod hrand "MSC" which was valood at GIKC' 240,000 at the date of acquistion. There have been ne chanpes in the suefe capital or fevaluatican surplus of ABL. since PPBL, gainad conteol. ii. At 31 December, 2019, ABL had imvoiced PPBL. for tronsfer ef malt fa baric raw material for bewing) to the valoe of GHIC 100,000 which had noe been neceived by PPBL. iii. There is no impaiment of poodwill. It is the proup's policy io value NCl at full fair value. At the actersition date, the NCI was valand at CHic 450000. Required: Prepare the consolidated statement of financial posinioe as at 31 December 2014