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Please answer my humble request Draft Statements of Profit and Loss or Other Comprehensive Income for the Year Ended 31 December 2018 House plc Martins

Please answer my humble request

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Draft Statements of Profit and Loss or Other Comprehensive Income for the Year Ended 31 December 2018 House plc Martins Inc. f'000 RUB 000 Revenue 80,000 62.500 Cost of sales (42.500) (32.500) Gross profit 37,500 30.000 Distribution costs (12,500) (10,000) Administrative expenses (10.000) (6,000) Operating profit 15,000 14,000 Dividend receivable 3,000 Interest payable (2,000) (1,500) Profit before tax 16,000 12.500 Taxation (5,000) (4,000) Profit after tax 11,000 8.500 Additional Information 1. Exchange rates at the relevant dates are as follows: Date RUB to the E 1 January 2011 2 31 December 2017 1.6 31 December 2018 1.5 Average rate 2018 1.52 2. Amounts shown as non-current liabilities by House plc and Martins Inc. represent the long- term element of the bank loan shown in current liabilities. These loans were raised by each currency, of the companies independently and are repayable by each of the companies in their local 3. The dividends payable included in the draft statements of financial position of House plc and Martins Inc. shown above had not been approved by the shareholders at 31 December 2018. No other dividends were paid or proposed by either company during 2018. Requirement Prepare the consolidated statement of profit or loss and other comprehensive income of House plc for the year ended 31 December 2018 and the consolidated statement of financial position as at that date, showing the foreign exchange translation reserve separately within equity

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