Email from your manager 
Please carry out the following work in preparation for the Opus Ltd meeting. 
(a) Relieving the trading losses of Akia Ltd and Ribe Ltd

The objective of the group is to relieve all los.e as soon as possible.

Prepare calculations, together with supporting explanations, to show how the group's objective can best be achieved, clearly Identliying any losses to be carried forward as at 31 March 2014 and any further information which may need to be obtained.

There may be some interesting planning possibilities here, you should think carefully about the tax position of each company.