* Question 6 Rouge plc acquired 100% of the common shares of Noir plc on 1 January 20X0 and gained control. At that date the statements of financial position of the two companies were as follows: Rouge million Noir million ASSETS Non-current assets Property, plant and equipment Investment in Noir Current assets Total assets EQUITY AND LIABILITIES Ordinary 1 shares Retained earnings 100 132 80 312 70 130 200 52 8 9 | 60 40 100 252 30 130 Current liabilities 60 Total equity and liabilities 312 Note: The fair values are the same as the book values. Required: Prepare a consolidated statement of financial position for Rouge plc as at 1 January 20X0