Please answer both the sub parts , both are interrelated, Either answer all or dont answer at all

I will down vote if not answered properly

Reliance Ltd. has a number of wholly-owned subsidiaries including Reliance Jio Infocomm Ltd. at 31st March 20X2. Reliance Ltd. consolidated statement of financial position and the group carrying amount of Reliance Jio Infocomm Ltd. assets and liabilities (ie the amount included in that consolidated statement of financial position in respect of Reliance Jio Infocomm Ltd. assets and liabilities) at 31st March 20X2 are as follows Particulars Consolidated (Rs. In '000) Group carrying amount of Reliance Jio Infocomm Ltd. asset and liabilities Ltd. (Rs. In '000) Assets Non-current Assets Goodwill Buildings Current Assets Inventories 190 1,620 90 670 70 850 20 450 Particulars assets and liabilities) at 31st Consolidated (Rs. In '000) Group carrying amount of Reliance Jio Infocomm Ltd. asset and liabilities Ltd. (Rs. In '000) 190 1,620 90 670 Assets Non-current Assets Goodwill Buildings Current Assets Inventories Trade Receivables Cash Total Assets Equities & Liabilities Equity Share Capital Other Equity Retained Earnings 70 850 1,550 4,280 20 450 500 1,730 800 2,130 2,930 Current liabilities Trade Payables Total Equity & Liabilities 1,350 4,280 450 450 Prepare consolidated Balance Sheet after disposal as on 31st March, 20X2 when Reliance Ltd. group sold 90% shares of Reliance Jio Infocomrn Ltd. to independent party for Rs. 1000 ('000). P Ltd. acquires 80% of the share capital of S Ltd two years ago, when the reserve of S Ltd. stood at Rs. 1,25,000. P Ltd. paid initial cash consideration of Rs.1 million. Additionally P itd. issue 2,00,000 shares at nominal value of Rs. 1 and current market value of Rs. 1.80. It was also agreed that P Ltd. would pay a further Rs. 5,00,000 in three year time. Current interest rate are 10% pa. The appropriate discount factor for Rs. 1 receivable three years from now is 0.751. The shares and deferred consideration have not been recorded. At 31/12/2004 the individual statements of financial position of P Ltd. and S Ltd, are: Particulars P Ltd (Rs. In 000) S Ltd. (Rs. in 000) Assets Non-Current Assets PPE Investment in shares of S Ltd 1,500 5,500 135.5+1,000 P Ltd. acquires 80% of the share capital of S Ltd two years ago, when the reserve of S Ltd. stood at Rs. 1,25,000. P Ltd. paid initial cash consideration of Rs.1 million. Additionally P itd. issue 2,00,000 shares at nominal value of Rs. 1 and current market value of Rs. 1.80. It was also agreed that P Ltd. would pay a further Rs. 5,00,000 in three year time. Current interest rate are 10% pa. The appropriate discount factor for Rs. 1 receivable three years from now is 0.751. The shares and deferred consideration have not been recorded. At 31/12/2004 the individual statements of financial position of P Ltd. and S Ltd, are: Particulars P Ltd (Rs. In 000) S Ltd. (Rs. in 000) Assets Non-Current Assets PPE Investment in shares of S Ltd 1,500 5,500 135.5+1,000 Particulars P Ltd (Rs. In 000) S Ltd. (Rs. in 000) 1,500 5,500 735.5+1,000 550 100 400 200 Assets Non-Current Assets PPE Investment in shares of S Ltd Current Assets Inventory Receivable Cash Total Assets Equities & Liabilities Equity Share Capital Other Equity ts.pl Retained Earnings Non-current Liability Current liabilities Total Equity & Liabilities 200 7,650 50 1,850 500 2004 2,000 160 -78.855+1,400 3,000 1,250 7,650 300 400 454-355+ 650 1,850 Additional Information 500 Equities & Liabilities Equity Share Capital Other Equity [s.p] Retained Earnings Non-current Liability Current liabilities Total Equity & Liabilities 200+ 2,000 160 -78.855+1,400 3,000 1,250 7,650 - 454 355+ 300 400 650 1,850 Additional Information a) b) At acquisition the fair value of S Itd. plant exceeded its book value by Rs. 2,00,000. The plant had a remaining useful life of five year at this date For many years s Ltd has been selling some of its product under the brand name of M Ltd. at the date of acquisition the directors of P Ltd valued this brand at Rs. 2,50,000 with a remaining useful life of 10 years. The brand is not included in Shalance Sheet c) The consolidated goodwill has been impaired by Rs. 2,58,000. d) The P Ltd. Group values the NCI using the fair value method. At acquisition the fair value of 20% NCI was Rs. 3,80,000. (e) Pet Sold Goto of shares of slid@ a bolchones on ul-ol-os. No ale recorded in separate books Prepare Consolidated Balance Sheet after disposal as on 31/12/2004. 44 01-01-2005 of peta