Ding acquired 70% of the share capital of Sal on 1 April 2018. The retained earnings of Sal on 31 Dec 2017 were 260,000.

The fair value of the 30% non-controlling interest at acquisition was 290,000.

At acquisition the fair value of Sal's plant exceeded its book value by 200,000. Plants are depreciated at 30% rate (straight line method).

Goodwill should be written down by 35,000 from its original value to allow for impairment.

Below are the statements of financial position of as at 31 Dec 2018.

	Ding	Sal
Assets	'000	'000
Non-current assets
Property, plant and equipment	2400	590
Investment in Sal at cost	1000
	3400	590
Current assets
Inventory	400	250
Receivables	300	150
Cash	300	50
	1000	450
Total assets	4400	1040
Equity
Share capital	1100	480
Retained earnings	2750	460
	3850	940
Liabilities
Current liabilities	550	100
Total equity and liabilities	4400	1040

On 1 June 2018, Ding sold goods to Sal for 150,000 at mark-up of 20%. On 31 Dec 2018, 20% of these goods were still at the inventory of Sal.

Required: prepare the consolidated statement of financial position of Ding Group as at 31 Dec 2018, assuming the group uses the fair value method to account for non-controlling interest. In your answer, show the double entry to eliminate the impact of intra-group trading.

Include all relevant workings.