Note 4 - Inter-company sales and purchases Following the acquisition of the shares St. Martin Ltd bought MUR 10 million worth of goods from Port Louis Ltd, half of which remained unsold at 31 July 2019. Port Louis Ltd prices is goods with a margin of 10%. Note 5 - Inter-company accounts As at 31 July 2019, Port Louis Ltd had a trade receivable of MUR 2 million from St. Croix Ltd. St. Croix Ltd's accounts showed a payable of MUR 1 million as it paid MUR 1 million on 31 July 2019 in favour of Port Louis Ltd which reached the latter's account only on 4 August 2019. Note 6 - Development expenditure The group operates in the pharmaceutical industry and incurs a significant amount of expenditure on the development of products. These costs were formerly written off to the income statement as incurred but then reinstated when the related products were brought into commercial use. The reinstated costs amounting to MUR 20 million are shown as 'development inventories'. The costs do not meet the criteria in IAS 38 Intangible assets for classification as intangibles and the accountant now wishes to ensure that the financial statements comply strictly with IAS/IFRS as regards this matter. None of the four companies declared or paid dividends during the year and any effect of taxation must be ignored. REQUIRED: Prepare the consolidated statement of financial position for Port Louis Group at 31 July 2019. N.B. Figures are to be reported to 1 decimal places in MUR million. Note 4 - Inter-company sales and purchases Following the acquisition of the shares St. Martin Ltd bought MUR 10 million worth of goods from Port Louis Ltd, half of which remained unsold at 31 July 2019. Port Louis Ltd prices is goods with a margin of 10%. Note 5 - Inter-company accounts As at 31 July 2019, Port Louis Ltd had a trade receivable of MUR 2 million from St. Croix Ltd. St. Croix Ltd's accounts showed a payable of MUR 1 million as it paid MUR 1 million on 31 July 2019 in favour of Port Louis Ltd which reached the latter's account only on 4 August 2019. Note 6 - Development expenditure The group operates in the pharmaceutical industry and incurs a significant amount of expenditure on the development of products. These costs were formerly written off to the income statement as incurred but then reinstated when the related products were brought into commercial use. The reinstated costs amounting to MUR 20 million are shown as 'development inventories'. The costs do not meet the criteria in IAS 38 Intangible assets for classification as intangibles and the accountant now wishes to ensure that the financial statements comply strictly with IAS/IFRS as regards this matter. None of the four companies declared or paid dividends during the year and any effect of taxation must be ignored. REQUIRED: Prepare the consolidated statement of financial position for Port Louis Group at 31 July 2019. N.B. Figures are to be reported to 1 decimal places in MUR million