(b)

Consolidated statement of financial position:
property, plant and equipment 2
goodwill 2½
inventory 1
trade receivables 1
bank ½
equity shares 1
other component of equity (share premium) 1
revaluation surplus 1
retained earnings 1½
non-controlling interest 1
10% loan notes 1
trade payables 1
taxation ½
deferred consideration 1
bank overdraft 1
17