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a: FMCG Ltd (who is in retail business) has to prepare its consolidated financial statements at 30 June 2019. FMCG Ltd had acquired its 85%

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FMCG Ltd (who is in retail business) has to prepare its consolidated financial statements at 30 June 2019. FMCG Ltd had acquired its 85% interest in RG Ltd on 1 July 2017, that is, two years earlier. At that date the capital and reserves of RG Ltd were:

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