Since retained profit c/f = retained profit b/f + profit for the year - dividend

How I solve this if I need to prepare comprehensive income statement and comprehensive financial position statement?

The retained profit c/f of associate/subsidiary is 500,000. Retained profit b/f is 400,000. Profit for the year in the comprehensive income is 80,000. No dividend is declared and paid.

Does there anything differ the value between these? What I know is I need to add the "post-acquisition reserve" of associate/subsidiary into the group's retained profit which is (500,000 - 400,000) x portion of shares.