Additional data

The fair value of the non$-$current assets of Axe Ltd at $1$ April $2018$ was P$26,300,000.$ The

book value of the non$-$current assets at $1$ April $2018$ was P$23,900,000.$ The revaluation

has not been recorded in the books of Axe Ltd$.($ignore any effect on the depreciation for

the year$).$

The directors of Selepe plc have concluded that goodwill has been impaired by $P400,000$

during the year.

Selepe plc has decided non$-$controlling interests will be valued at their proportionate share of

net assets.

Required:

Draft a consolidated statement of financial position for Selepe plc and its subsidiary as at $31$

March $2019.$