The statements of financial position of Paris Ltd, Berlin Ltd and Shangai Ltd as at 31 July 2020 are as follows:

		Paris Ltd	Berlin Ltd	Shangai Ltd
Assets
Non current assets
	Property, plant and equipment	2800	520	400
	Investment in Berlin Ltd	800
	Investment in Shangai Ltd	250
		3850
Current Assets		1150	350	335
Total Assets		5000	870	735
Equity
Ordinary Share capital		1440	130	100
Retained Earnings		2490	480	400
Total Equity		3930	610	500
Liabilities
Current Liabilities		1070	260	235
Total Equity + Liability		5000	870	735

The following information is available:

. (a) On 31 July 2017, Paris Ltd paid 800,000 to acquire 60% of the share capital of Berlin Ltd. The retained earnings of Berlin Ltd on that date were 300,000. The companys issued share capital has not changed since Paris Ltd acquired its holding. On 31 July 2017, the fair value of the non-current assets of Berlin Ltd was 150,000 higher than their book value. This valuation has not been reflected in the books of Berlin Ltd.

Goodwill has suffered 30% of impairment losses.

. (b) On 31 July 2019, Paris Ltd paid 250,000 to acquire 30% of the share capital of Shangai Ltd. The retained earnings of Shangai Ltd on that date were 250,000 and all of its assets and liabilities were carried at fair value. The companys issued share capital has not changed since Paris Ltd acquired its holding.

. (c) Non-controlling interests in subsidiaries are to be measured at the appropriate proportion of the subsidiarys identifiable net assets.

. (d) Any depreciation consequences of the fair value adjustment relating to the non-current assets of Berlin Ltd may be ignored.

To do:

1. Calculate the amount of goodwill, as at July 2020, related to the investment at companies Berlin and Shangai, if its the case.
2. Calculate the amount of retained earnings for company Paris as at July 2020.
3. Calculate the amount of Non-controling interests for company Paris as at July 2020.
4. Prepare a consolidated statement of financial position for Paris Ltd as at 31 July 2020.