PART-II: Prepare Consolidated Financial Statements (5 marks) 1. Choose any two listed companies from Pakistan, preferably with the same year end. 2. One of the companies shall be considered as Parent Company and the other company shall be treated as Subsidiary. 3. Assume, the parent company acquires 70% of subsidiary's shares on the start of financial year (for which you have the annual report - for example, if the annual report's year end is December 31, 2020, then the acquisition has taken place 1st January 2020). 4. Assume that the acquisition took place at the prevailing share price on acquisition date (plus/minus 2 days). Accordingly, you may consider that parent's company's policy is to value NCI on fair value. 5. Calculate any Goodwill generated on acquisition (also show calculation for valuation of NCI at acquisition)