On 1 January 2019 Ted plc acquired shares in two companies, Donald Ltd and Dougal Ltd, as follows: . 43,750,000 shares in Donald Ltd for 62,500,000 when its retained losses were 29,375,000; and 7,500,000 shares in Dougal Ltd for 46,875,000 when its retained earnings were 48,315,000. The statements of financial position of each group company as at 31 December 2019 were as follows: Ted Plc Donald Ltd Dougal Ltd '000 '000 '000 250,000 71,250 Non-current assets Property, plant and equipment Investments: Shares in Donald Ltd Shares in Dougal Ltd Current assets 45,000 1,563 62,500 46,875 112,500 471,875 16,900 88,150 32,481 79,044 Equity Share capital (1 ordinary) Retained earnings Total equity Liabilities 125,000 250,000 375,000 96,875 471,875 43,750 31,250 75,000 13,150 88,150 10,000 51,563 61,563 17,481 79,044 You are provided with the following information: 1. Since acquisition, an impairment review revealed that goodwill has suffered an impairment loss of 10,000,000 in total on the business combination with Donald Ltd. 2. On 1 January 2019 Dougal Ltd purchased plant and equipment for 6m and has begun to depreciate it over 6 years on a straight-line basis with no residual value. Ted Plc depreciates plant and equipment on a 20% reducing balance basis, with no residual value. Required a) Prepare the consolidated statement of financial position as at 31 December 2019