The following information relates to question 3a to 3e On 1 April 2020, NUST Limited acquired 80% of Anchor Limited's equity shares for share exchange NUST Limited issued 2 shares for every 5 acquired in Anchor NUST's share price on 1 April 2020 was N$530 The share exchange has not yet been recorded Extracts from the individual financial statements of NUST and Anchor as at 30 September 2020 are as follows NUST Anchor 5 141 000 NS000 N$ 000 PPE 345 000 Receivables 32 400 40 000 Equity shares @N$1 170 000 15 000 Share premium 16 oool 2 000 During the year NUST traded with Anchor and had a payable of N$8 million at 30 September 2020 Anchors receivablo balance differed from this due to a N83 million payment from NUST not being received until October 2020 C) NUST measures the non-controlling interest at fair value. At the date of acquisition was N95 million C) Anchor made profits of N$24 million for the year ended 30 September 2020 (IV)NUST sold an item of plant to Anchor Limited on 1 April 2020 for NS25 million when its carrying amount was NS20 million it had a remaining useful life of 5 years at that date (V) NUST also owns 30% of Andrew Limited, an associate What will be reported as other components of equity on the consolidated statement of financial position as at 30 September 20207 The following information relates to question 3a to 3e On 1 April 2020, NUST Limited acquired 80% of Anchor Limited's equity shares for share exchange NUST Limited issued 2 shares for every 5 acquired in Anchor NUST's share price on 1 April 2020 was N$530 The share exchange has not yet been recorded Extracts from the individual financial statements of NUST and Anchor as at 30 September 2020 are as follows NUST Anchor 5 141 000 NS000 N$ 000 PPE 345 000 Receivables 32 400 40 000 Equity shares @N$1 170 000 15 000 Share premium 16 oool 2 000 During the year NUST traded with Anchor and had a payable of N$8 million at 30 September 2020 Anchors receivablo balance differed from this due to a N83 million payment from NUST not being received until October 2020 C) NUST measures the non-controlling interest at fair value. At the date of acquisition was N95 million C) Anchor made profits of N$24 million for the year ended 30 September 2020 (IV)NUST sold an item of plant to Anchor Limited on 1 April 2020 for NS25 million when its carrying amount was NS20 million it had a remaining useful life of 5 years at that date (V) NUST also owns 30% of Andrew Limited, an associate What will be reported as other components of equity on the consolidated statement of financial position as at 30 September 20207