32 Property, plant and equipment 2
Goodwill: consideration 2·5
Goodwill: fair value net assets 2
Investments in associate 1
Inventory 1·5
Receivables 1
Bank 0·5
Equity shares and share premium 1
Retained earnings:post-acquisition sub 2
Retained earnings: other 2
Non-controlling interests 1·5
8% loan notes 0·5
Environmental provision 1·5
Current liabilities 1
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20
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13