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standard workingh On 1 Aonil 20008 Pepper purchased 90% of Seuse's shere captal at a ceat of 519 enilibn. At this date the bavance on

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standard workingh On 1 Aonil 20008 Pepper purchased 90% of Seuse's shere captal at a ceat of 519 enilibn. At this date the bavance on sevoe's retanded earnings was 53 malon. The statemets of franciai posfion of the two oamperies at 31 March 207 are shown telow. The folowing infermation is aso rolovant (9) Pecoer vaues nen-controling inerest using the tar value methed and at the date of acquisition the non-contrabing inetest in Sauce was vaued at 8 milian. (1) Gecdait has been impaired by $200,000 since acguaitian Aequered: Prepare the conselidated atatement of financial poeition for the Pepper group as at 31 March 207

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