You are the financial manager for XYZ Ltd., a parent company with a complex group structure involving subsidiaries and sub-subsidiaries. The group structure includes vertical and mixed groups, and you need to analyse and consolidate the financial statements for a specific reporting period. Provide the necessary calculations and explanations for the following scenarios based on the information provided: 2.1 XYZ Ltd. owns 70% of Subsidiary A, and Subsidiary A owns 60% of Sub-subsidiary B. Calculate the effective consolidation percentages for Subsidiary A and Subsubsidiary B. Also, determine the appropriate consolidation dates for each entity. (10 marks) 2.2 In the same group structure as Scenario 1, assume that XYZ Ltd. acquires 10% of Sub-subsidiary B directly. Recalculate the effective consolidation percentages for Subsidiary A, Sub-subsidiary B, and the new direct investment in Sub-subsidiary B. Determine the consolidation dates for each entity, considering this new acquisition. (10 marks) 2.3 Now, consider the financial implications of the indirect holding adjustment (IHA)in a vertical group. Assume that Sub-subsidiary B has a carrying amount of R500,000, and Subsidiary A owns 70% of Sub-subsidiary B. Calculate the goodwill and the IHA associated with Sub-subsidiary B, taking into account the NCI ownership percentage in Subsidiary A. Provide the necessary journal entries for the goodwill and the IHA adjustments in the consolidation process