BIG-1 Ltd, a listed company in Hong Kong, on October 1, 2020, bought 90,000 HK$1 ordinary shares of the 150,000 shares of SMALL-1 Ltd, another listed company, with the consideration of one share in BIG-1 Ltd in exchange for 3 shares in SMALL-1 Ltd. At the acquisition date the closing market price of each share of BIG-1 Ltd was HK$4 and of SMALL-1 Ltd was HK$ 2.5. In addition to equity funding, BIG-1 Ltd is expected to pay HK$1.54 cash on September 30, 2021 for each share bought. The cost of finance for BIG-1 Ltd is 10% per annum. At April 1, 2020, SMALL-1 Ltd's retained earnings were HK$120,000.

	BIG-1 Ltd	SMALL-1 LTD
	HK$	HK$
Revenue	620000	310000
cost of sales	400000	150000
gross profit	220000	160000
Distribution costs	40000	20000
Administrative expenses	36000	25000
Investment income (note (iii))	5000	1600
Finance costs	20000	56000
Profit before tax	147000	111000
Income tax expense	45000	31000
Profit for the year	102000	80000
Other comprehensive income	2200	3000
Gain/(loss) on revaluation of land (notes (i) and (ii))
Total comprehensive income for the year	99800	83000

Required:

1. Calculate the consolidated goodwill at the date of acquisition of SMALL-1 Ltd, show your workings.

2. Prepare extracts, showing your workings, from BIG-1 Ltd's consolidated statement of profit or loss for the year ended March 31, 2021 , for:

a. revenue

b. cost of sales

c. finance costs

d. profit or loss attributable to the non-controlling interest

e. total comprehensive income attributable to the non-controlling interest.