Praveen Company acquired 80% of the share capital of Saveen Company on 1 April 2021, when the retained earnings of Saveen Company were Rs.25 million. The following are the statements of financial position of Praveen Company and Saveen Company as at 31 March 2022. Non-current assets Property, plant & equipment Investment in Saveen Current assets Inventories Accounts receivable Cash at Bank Total assets Equity & liabilities Ordinary Share capital Retained earnings Non-current liabilities Debentures Current liabilities Accounts payable Accrual interest Total Equity & liabilities Praveen (Rs. Million) 1.170 200 110 80 40 1,600 470 280 600 200 50 1,600 Saveeen (Rs. Million) 330 20 40 10 400 130 60 80 120 10 400 The following additional information is available. At acquisition the fair value of Saveen Company's land and buildings exceeded its book value by Rs.50 million. The fair value of the non-controlling interest was Rs.90 million. Required: Prepare the consolidated statement of financial position as at 31" March 2022.