Prepare the consolidated financial statement position of Green Limited Group as of December 31, 2020.
The annual report of Green limited and White limited as of December 31 2020 contained the following financial information. Green Limited acquired 80% of the Ordinary shares of White limited for £1,200m on January 1, 2020:

Assets Non-current assets Property, plant and equipment Investments Current assets Inventories Trade receivables Cash and Cash equivalents Equity and Liabilities Share capital Share premium Retained earnings Non-currents liabilities Loan notes Current liabilities Trade payable Additional information available are: (i) (ii) Green Limited White Limited 'm 'm 1,200 1,600 320 240 40 3,400 320 80 1,180 1,200 620 3,400 900 Nil 300 560 100 1,860 240 40 1,000 340 240 1,860 Retained earnings for White limited at the date of acquisition was 600m with fair value non-controlling interest of 320m. Goods worth 200m were sold by Green limited at a gross margin of 25% to White limited during the year. As at December 31, 2020. 40 % of these goods formed part of the inventories. At the date of acquisition, the carrying amount and the fair values of the Net Assets of White Limited were the same except for the land and buildings with a cost of 600m and fair value estimated at 72m.