. Amoako Ltd acquired 60% of the ordinary shares of Vero Ltd on 1 January 2012 for GH 180,000 on which date the net assets of Vero Ltd were GH 250,000. Vero Ltd subsequently [ on 1 January 2013), acquired 80% interest in Evelyn Ltd for GH 90,000, on which date the net assets of Evelyn was GH 100,000. The policy of the group is to measure NCI at proportionate share of the net assets of the subsidiary. At 31 December 2013, the goodwill arising from the acquisition was tested for impairment but no impairment loss was to be recognized. 19. Determine the consolidation goodwill to be disclosed in the consolidated statement of financial position of Amoako Ltd group as at 31 December 2013