Nestl S.A. Balance Sheet as at 31 December 2030 CHF CHF Non-current assets Investment in subsidiary: - 540,000 shares bought 1.1.2030 810,000 Other non-current assets

Nestlé S.A. Balance Sheet as at 31 December 2030

	CHF	CHF
Non-current assets
Investment in subsidiary:
- 540,000 shares bought 1.1.2030	810,000
Other non-current assets	1,350,000
Current assets	255,000	2,415,000
Share capital		1,350,000
Retained profits
As at 1.1.2030	265,000
Add Profit for year to 31.12.2030	275,000	540,000
Suspense		525,000
Total		2,415,000

Nespresso Balance Sheet as at 31 December 2030

	CHF	CHF
Non-current assets		550,000
Current assets		520,000
Share capital		270,000
Retained profits
As at 1.1.2030	250,000
Add Profit for year to 31.12.2030	245,000	495,000
Total		1,315,000

Required:

1. Create the consolidated balance sheet as at 31 December 2030.
2. Resolve any issues in the suspense account.
3. Ensure proper adjustments for inter-company transactions.