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A Ltd + (B Ltd + C Ltd) (f) Dr Ordinary share capital (B) 80 Dr Beginning retained profits * 128 Dr Land 40 Dr

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A Ltd + (B Ltd + C Ltd) (f) Dr Ordinary share capital (B) 80 Dr Beginning retained profits * 128 Dr Land 40 Dr Goodwill on consolidation 84 Cr Provision for litigation loss 32 Cr Investment in B Ltd 300 (to eliminate investment account) *80% x (100 + 12 + 8 + 80% x (130-80))

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