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The statements of financial position H, S and T as at 31 December 20X8 were as follows: S(Rs. 000) T(Rs. 000) Assets: Investment in S H (Rs. 000) 3,300 Investment in T Other assets 2,200 2,400 3,700 3,500 3,500 7,000 4,600 Equity Share capital Retained profits Liabilities 4,000 2,000 1,000 2,500 1,100 1,000 4,600 2,000 1,000 500 7,000 1,500 H acquired its 80% investment in S on 1 January 20x7. S acquired its 60% investment in T on 31 December 20X7. H measures NCI on acquistion at its fair value. At the dates of the share purchases, the following information is available: Retained profits Retained profits Date of S (Rs. 000) of T (Rs. 000) 1 January 20X7 400 200 31 December 20X7 700 320 Date Fair value of NCI Fair value of NCI of S (Rs. 000) of T (Rs. 000) 800 1,600 960 2,000 1 January 20X7 31 December 20X7 Required Prepare the consolidated statement of financial position for the H Group as at 31 December 20X8