Bleu Plc acquired 80% of the shares of Verte plc on 1 January 20X0 and gained control. At that date the statements of financial position of the two companies were as follows:

789 Bleu Dita Verte Em Em 150 120 @allt 07 210 ASSETS Non-current assets Property, plant and equipment Investment in Verte Current assets Total assets EQUITY AND LIABILITIES Capital and reserves Share capital (l shares) Retained earnings 108 468 105 225 300 78 378 90 468 120 60 180 45 225 Current liabilities Total equity and liabilities Note: The fair values are the same as the book values. Required: Prepare a consolidated statement of financial position for Bleu plc as at 1 lanuary 20X0. Non- controlling interests are measured using the share of acquiree's net assets method