financial account

(b) You have been provided with the statements of financial position of Customs ple and Union Limited as at 31 December 2019. Statements of Financial Position as at 31 December 2019 Additional Information 1. On 1 January 2010 Customs ple purchased 80% of the stares of Union Limited, a company incorporated and operating in a country whose eurrency is the Eurasian dollar (ES). The retained carnings of Union Limited amounted to ES100,000 on 1 January 2010. For the purposes of measuring noncontrolling interests at the date of acquisition, the proportionate share method equated to the fair value method. Goodwill was impaired for the first time by 5,000 during the year ended 31 December 2019. 2. The financial statements for the year ended 31 December 2019 included the following: No other dividends were paid or proposed by either company. 3. The following exchange rates have been ascertained: Requirement Prepare the consolidated statement of financial position of Customs Group as at 31 December 2019, showing any forcign exchange gains and losses arising