FR (Page 337)

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Balance c/d 85,340 _____ 89,020 89,020 Group retained profits £ £ COC (P & L at acquisition 3,000 H Ltd.. 90,000 Minority interest share 20,000 S Ltd.. 50,000 PPE fair value depreciation 1,800 PPE excess depreciation 1,530 Investment Unrealized profit 3,000 Proposed dividends 12,000 PPE – Unrealized profit 5,000 Payables UP (GIT) 240 Balance c/d 118,210 Payables – administration 480 COC GN impaired 1,800 ______ 153,530 153,530 Ensure that you have mastered the intra group adjustments because all consolidation questions must have one or several of these adjustments. We shall deal with further examples as we proceed on. OTHER ASPECTS OF THE CONSOLIDATED BALANCE SHEET
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