comederod talment of financial position: 31 December 2009 Below are the statements of financial position of three entities as at 31 December 2012 PP AA GHE000 980 GH'000 GH'000 Non-current assets Property, plant & equipment 959 980 840 Investments: 630,000 shares in ss 80S 168,000 shares in AA 224 1.988 840 Current assets Inventory 380 640 190 Receivables 310 100 Bank 46 Total assets 1,988 1,176 190 2.593 Equity Share capital (GHCI shares) 1,120 840 56 0 Income surplus 1.232 448 2,352 1,442 1,008 Current liabilities Trade payables 150 480 136 Taxation 90 32 Total cquity & liabilities 2.591 1.988 1.176 Additional information: 1. PP acquired its shares in BB on 1 January 2012 when BB had income surplus of GH160,000. NCIs are to be valued at their fair value at the date of acquisition. The fair value of the NCI holding in BB at 1 January 2012 was GH250,000 2. PP acquired its shares in AA on 1 January 2012 when AA had income surplus of GH140,000 3. An impairment test at the year ended shows that the goodwill for BB remains unimpaired but that the investment in AA is impaired by GHc2,000. Required: Prepare the consolidated statement of financial position of PP Group for the year ended 31 December 2012 comederod talment of financial position: 31 December 2009 Below are the statements of financial position of three entities as at 31 December 2012 PP AA GHE000 980 GH'000 GH'000 Non-current assets Property, plant & equipment 959 980 840 Investments: 630,000 shares in ss 80S 168,000 shares in AA 224 1.988 840 Current assets Inventory 380 640 190 Receivables 310 100 Bank 46 Total assets 1,988 1,176 190 2.593 Equity Share capital (GHCI shares) 1,120 840 56 0 Income surplus 1.232 448 2,352 1,442 1,008 Current liabilities Trade payables 150 480 136 Taxation 90 32 Total cquity & liabilities 2.591 1.988 1.176 Additional information: 1. PP acquired its shares in BB on 1 January 2012 when BB had income surplus of GH160,000. NCIs are to be valued at their fair value at the date of acquisition. The fair value of the NCI holding in BB at 1 January 2012 was GH250,000 2. PP acquired its shares in AA on 1 January 2012 when AA had income surplus of GH140,000 3. An impairment test at the year ended shows that the goodwill for BB remains unimpaired but that the investment in AA is impaired by GHc2,000. Required: Prepare the consolidated statement of financial position of PP Group for the year ended 31 December 2012