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oui yum Oon 1/1/2020 Talla Company Limited acquired 80% of the equity share capital of Lutful & Company when the nelessnts of Lutful & Company

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oui yum Oon 1/1/2020 Talla Company Limited acquired 80% of the equity share capital of Lutful & Company when the nelessnts of Lutful & Company wene TK 65,000 Talha Company Limited further acqured a 10% of the equity share capital of Lutful & Company on 30/9/2021 for TK 10,000. The statements of changes nequy for the year orded 31/21/21 are gen below: Particulars Talha Company (TX.) Lutful & Company (TK.) Equity be 156,000 80 000 Comprehensive Inconie 24,000 13.800 110.000 (1.000) 170.000 92,800 At the date of acquisition, the fair value of Lulul & Company's net assets was deerved to equal air book value. Talha Company Limited's policy is to record the non-controlling interest at far vale a acquisition. The fair value of the NCI holding in Lutful & Company was TK 23,000 Sou 417 225. acquisition . Both Talha Company Limited and Lulu & Company pad their dividends on 3046/21 Required: Prepare the consolidated statement of changes in equily for the Talha Group for the year ended on 31/12/21 IMARKS: (3+3+14) 201 oui yum Oon 1/1/2020 Talla Company Limited acquired 80% of the equity share capital of Lutful & Company when the nelessnts of Lutful & Company wene TK 65,000 Talha Company Limited further acqured a 10% of the equity share capital of Lutful & Company on 30/9/2021 for TK 10,000. The statements of changes nequy for the year orded 31/21/21 are gen below: Particulars Talha Company (TX.) Lutful & Company (TK.) Equity be 156,000 80 000 Comprehensive Inconie 24,000 13.800 110.000 (1.000) 170.000 92,800 At the date of acquisition, the fair value of Lulul & Company's net assets was deerved to equal air book value. Talha Company Limited's policy is to record the non-controlling interest at far vale a acquisition. The fair value of the NCI holding in Lutful & Company was TK 23,000 Sou 417 225. acquisition . Both Talha Company Limited and Lulu & Company pad their dividends on 3046/21 Required: Prepare the consolidated statement of changes in equily for the Talha Group for the year ended on 31/12/21 IMARKS: (3+3+14) 201

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