Berjaya acquired 160,000 of the ordinary shares of Cemerlang on 1 January 2015 . The issued share capital of Cemerlang at this date was 200,000 units. The balance in Cemerlang's accounts during the acquisition were as follows: Given below are the statement of financial position of Berjaya Bhd and its subsidiary Cemerlang Bhd as at 31 December 2018. Required: Prepare the consolidated statement of financial position of Berjaya and its subsidiary as at 31 December 2018 : (a) NCI is measured at fair value of net identifiable assets (b) NCI is measured at fair value where fair value of Cemerlang's shares on 1 January 2015 was RM1.45 per share and on 31 December 2018 was RM1.60 per share