Nestl S.A. Balance Sheet as at 31 December 2052 CHF CHF Non-current assets Investment in subsidiary: - 980,000 shares bought 1.1.2052 1,470,000 Other non-current assets

Nestlé S.A. Balance Sheet as at 31 December 2052

	CHF	CHF
Non-current assets
Investment in subsidiary:
- 980,000 shares bought 1.1.2052	1,470,000
Other non-current assets	2,450,000
Current assets	475,000	4,395,000
Share capital		2,450,000
Retained profits
As at 1.1.2052	485,000
Add Profit for year to 31.12.2052	495,000	980,000
Suspense		965,000
Total		4,395,000

Nespresso Balance Sheet as at 31 December 2052

	CHF	CHF
Non-current assets		990,000
Current assets		960,000
Share capital		490,000
Retained profits
As at 1.1.2052	470,000
Add Profit for year to 31.12.2052	465,000	935,000
Total		1,925,000

Required:

1. Create the consolidated balance sheet as at 31 December 2052.
2. Resolve any issues in the suspense account.
3. Ensure proper adjustments for inter-company transactions.