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Question 1 350 120 Wind ple prepares its financial statements to 31 December each year. They purchased 80% of the el ordinary shares in Rain Lid on January 2018 for 2,250,000. The fair value of Rain Ltd's net assets was the same as their book value except for plant and equipment that was understated by 400,000. Rain Lad has not reflected this in its financial statements at 31 December 2018 On 1 July 2018 Wind ple purchased 30% of the el ordinary shares in Ice Lad for 750,000. On this date the fair value of Ice Lad's net assets was the same as their book value. Statement of Profit or Loss for the Year Ended 31 December 2018 Wind ple Rain Ltd lee Ltd '000 '000 '000 Revenue 15,000 2.500 1000 Cost of sales 9,000 1,250 Gross profit 6,000 1,250 650 Operating expenses 2,200 250 150 Operating profit 3.800 1,000 500 Investment income 160 0 Profit/Loss before taxation 3,960 1,000 500 Income tax expenses 1,200 300 Profit Loss after taxation 2,760 700 380 Additional information: 1. In October 2018, Rain Ltd sold goods to Wind ple with an invoice value of 400,000 on which Rain Ltd made a mark-up of 25%. One half of these goods remained in Wind ple's inventory at 31 December 2018. There was no other trading between Wind ple, Rain Lid and Ice Lad during 2018. 2. None of these three companies has issued or cancelled shares since incorporation. Each of the companies depreciates plant and equipment on a straight-line basis at 25% per annum, with depreciation being reflected in operating expenses. 3. Revenue reserves of the three companies at 31 December 2018 is as follows: '000 a. Wind plc 5,200 b. Rain Ltd 1,460 c Ice Ltd 980 4. With respect to the measurement of non-controlling interests at the date of acquisition of Rain Led, the proportionate share method is used. The directors of Wind ple are confident that any goodwill arising on acquisition of Rain Lid and the carrying value of the investment in Ice Ltd have not been impaired at 31 December 2018, 5. The shareholders of Wind plc and Rain Ltd approved the proposed dividends in December 2018. These were paid in 2019. 6. The activities and profits of the three companies accrue evenly throughout the year. Requirement Prepare a consolidated Statement of Profit and Loss of Wind Group for the year ended 31 December 2018, - 4 marke