Non Current Assets Property Plant & Machinery Investment in Kettle Current Assets Inventory Trade Receivables Current Account - Kettle Bank TOTAL ASSETS Equity & Liabilities Ordinary Share Capital 1 Retained Earnings Non Current Liabilities Current Liabilities Trade Payables Current Account - Pot 85,000 90,000 15,000 70,000 600,000 470,000 500,000 1,570,000 30,000 40,000 260,000 10.000 1.830.000 180,000 1.035.000 1,215,000 430,000 185,000 1.830.000 Kettle b) Goodwill has been impaired by 12,000 since the acquisition date. c) Pot measures non-controlling interest at its proportionate share of net assets. 420,000 280,000 700,000 80,000 780.000 250,000 440.000 690,000 70,000 5,000 15,000 780,000 Additional Information a) Pot acquired 200,000 ordinary shares in Kettle on 1 January 2013 when the Retained Earnings were 230,000. Requirement Prepare the Consolidated Statement of Financial Position for Pot for the year ended 31 December 2013.