Prepare the consolidation statement of financial position as at 31 December 20X0 of Ala Ltd and its subsidiaries.

The following are the summarised statements of financial position of a group of companies as at 31 December 20XO. You are given the following information: Ala Ltd E'000 Bla ltd E'000 Cla Ltd E'000 Non-current Assets PPE Investments 90 60 50 50 45 185 215 400 40,000 1 shares in Bla 30,000 1 shares in Cla Total Non-current Assets Current Assets Total Assets Equity 60 50 110 50 30 80 190 40 Ordinary Share Capital Revaluation surplus Retained Earnings 50 10 30 90 60 250 56 Total Equity Non-current Liabilities Current Liabilities 150 400 20 110 24 80 T rade Payables Total Equity and Liabilities 1) Ala Ltd purchased its shares in Bla Ltd five years ago when there were retained earnings of 20,000 and a balance on its revaluation surplus of 2) Cla Ltd had retained earnings of 16,000 when Ala Ltd acquired its shares on 3) At the end of 20X0 the goodwill impairment review revealed a loss of 300 in 4) During November 20XO, Bla Ltd had sold goods to Cla Ltd for 12,000 at a 10,000. 1 January 20X0. relation to the goodwill acquired in the business combination with Cla Ltd. mark-up on cost of 20%. Half of these goods were still held by Cla Ltd at 31 December 20X0. The following are the summarised statements of financial position of a group of companies as at 31 December 20XO. You are given the following information: Ala Ltd E'000 Bla ltd E'000 Cla Ltd E'000 Non-current Assets PPE Investments 90 60 50 50 45 185 215 400 40,000 1 shares in Bla 30,000 1 shares in Cla Total Non-current Assets Current Assets Total Assets Equity 60 50 110 50 30 80 190 40 Ordinary Share Capital Revaluation surplus Retained Earnings 50 10 30 90 60 250 56 Total Equity Non-current Liabilities Current Liabilities 150 400 20 110 24 80 T rade Payables Total Equity and Liabilities 1) Ala Ltd purchased its shares in Bla Ltd five years ago when there were retained earnings of 20,000 and a balance on its revaluation surplus of 2) Cla Ltd had retained earnings of 16,000 when Ala Ltd acquired its shares on 3) At the end of 20X0 the goodwill impairment review revealed a loss of 300 in 4) During November 20XO, Bla Ltd had sold goods to Cla Ltd for 12,000 at a 10,000. 1 January 20X0. relation to the goodwill acquired in the business combination with Cla Ltd. mark-up on cost of 20%. Half of these goods were still held by Cla Ltd at 31 December 20X0