The annual report of Green limited and White limited as at December 31, 2020, contained the following financial information. Green limited acquired 80 % of the ordinary shares of White limited for 1,200m on January, 1, 2020:

	Green limited m	White limited m
Assets
Non-current assets
Property, plant and equipment	1,200	900
Investments	1,600	Nill
Current assets
Inventories	320	300
Trade receivables	240	560
Cash and cash equivalents	40	100
	3,400	1,860
Equity and liabilities
Share capital	320	240
Share premium	80	40
Retained earnings	1,180	1,000
Non-current liabilities
Loan notes	1,200	340
Current liabilities
Trade payable	620	240
	3,400	1,860

Additional information available are:

Retained earnings for White limited at the date of acquisition was 600m with fair value non-controlling interest of 320m.

Goods worth 200m were sold by Green limited at as gross margin of 25% to White limited during the year. As at December 31, 2020, 40% of these goods formed part of the inventories.

At the date of acquisition, the carrying amount and the fair values of the Net assets of White limited were the same except for the land and buildings with a cost of 600m and fair value estimated at 72m.

Required:

Prepare the consolidated financial statement position of Green limited Group as at December 31, 2020.