The Financial statements for the companies Big, Small and Medium for the 31 December 2014 are as follows: year ended. Income statements for the year ended 31 December 2014 Big Small Medium Rs'000 Rs'000 Rs'000 7,000 3,500 Sales revenue 5,000 (3,000) Cost of sales (1,500) (2,000) 4,000 2,000 Gross profit 3,000 1,000 Administrative expenses (500) (1,000) 3,000 1,500 2,000 240 Dividend receivable Net profit before tax 3,240 1,500 2,000 Tax (1,240) (600) (700) Profit for year 2,000 900 1,300 Movement on reserves Rs Rs Rs Accumulated profits as at 31 December 2013 6,800 4,000 6,700 Profit for the year 2,000 900 1,300 Dividends proposed on 30 December 2014 (800) (400) As at 31 December 2014 8,000 4,500 8,000 Statements of Financial Position as at 31 December 2014 Big Small Medium Rs'000 Rs'000 Rs'000 Non-current assets PPE 17,000 11,000 15,000 Investments at cost 15,000 Current assets 3,000 6,000 5,000 35,000 17,000 20,000 Equity and Liabilities Ordinary share capital (Rs1000,Par Value per share) 20,000 10,000 10,000 Accumulated profits 8,000 4,500 8.000 Current liabilities 7,000 2,500 2,000 35,000 17,000 20,000 Further information: 1. Big acquired 6,000 of the issued 10,000 ordinary shares in Small on 31 March 2014 for Rs10,000,000. 2. Big acquired 2,000 of the issued 10,000 ordinary shares in Medium several years ago for Rs5,000,000 when the accumulated profits of Associate stood at Rs5,000,000. Big exercises significant influence over the financial and operating policies of Medium. 3. Big maintains a profit margin of 20% on all sales. 4. In the post acquisition period, Big sold to Small goods at an invoice value of Rs625,000. As at 31 December 2014, Small had sold 60% of these goods for Rs300,000. 5. During the year ended 31 December 2014, Big sold goods to Medium for Rs400,000. At year end, 50% of these goods were included in Medium's stock. 6. Except where mentioned profits are deemed to accrue evenly throughout the year. 7. It is Group policy to fair value NCI at time of acquisition. At the time of acquisition, the share price of Small stood at Rs1,647.5. 8. Goodwill arising on acquisition has been subject to an impairment of 20% as at 31 December 2014. Required: Prepare consolidated statement of financial position for the Big Group as at 31 December 2014. (25 marks)