Given below are the Statement of Financial Position of AYS Bhd and its subsidiaries, BRN Bhd and CDH Bhd as at 30 June 2020: AYS Bhd BRN Bhd CDH Bhd RM'000 RM'000 RM'000 Non-Current Assets Property, plant and equipment 3,500 1,800 2,020 Investments: 800,000 ordinary shares in BRN Bhd 1,700 1,440,000 ordinary shares in CDH Bhd 2,000 Current Assets Trade receivables 1,920 620 Cash and cash equivalent 1,940 110 100 Total Assets 11,060 2,800 2,740 890 1,600 5,700 750 1,650 1,000 300 840 Equity and Reserves Ordinary share at RM1 General reserves Retained earnings Current Liabilities Trade payables Total Equity and Liabilities 500 2,960 11,060 660 2,800 640 2,740 Additional information: 1. AYS Bhd acquired 800,000 ordinary shares of BRN Bhd on 1 July 2020 by issuing 500,000 new ordinary shares of RM3.40 each and a cash consideration of RM300,000. AYS Bhd has only recorded the issuance of new shares. On the same day, AYS Bhd also acquired 1,440,000 ordinary shares of CDH Bhd for RM2,000,000 when its accounts had the following balance: BRN Bhd CDH Bhd General reserves RM200,000 Retained earnings RM500,000 RM300,000 2. It is the group's policy to measure the non-controlling interest of its subsidiaries at its proportionate share of the fair value of the net assets of the subsidiaries. Required: Prepare the Consolidated Statement of Financial Position for AYS Bhd as at 30 June 2021 under MERS 3 Business Combination and MFRS 101 Presentation of Financial Statements