Draft Statements of Profit and Loss or Other Comprehensive Income for the Year Ended 31 December 2018 Additional Information 1. Exchange rates at the relevant dates are as follows: 2. Amounts shown as non-current liabilities by House plc and Martins Inc. represent the longterm element of the bank loan shown in current liabilities. These loans were raised by each of the companies independently and are repayable by each of the companies in their local currency. 3. The dividends payable included in the draft statements of financial position of House plc and Martins Inc. shown above had not been approved by the shareholders at 31 December 2018. No other dividends were paid or proposed by either company during 2018. Requirement Prepare the consolidated statement of profit or loss and other comprehensive income of House plc for the year ended 31 December 2018 and the consolidated statement of financial position as at that date, showing the foreign exchange translation reserve separately within equity. Martins Inc., a Russian company, carries out its day-to-day operations in Russian rubles (RUB) and acts independently of House plc. On 1 January 2011, House plc purchased 11,250,000 shares in Martins Inc. when the retained earnings of Martins Inc. were RUB5,000,000. The fair value of the net assets of Martins Inc. on 1 January 2011 was the same as their book value. The draft statements of profit or loss and other comprehensive income for the year ended 31 December 2018 of House plc and Martins Inc., together with their draft statements of financial position as at that date, are shown below. 1. What is the goodwill figure to be included in House plc's consolidated statement of financial position as at 31 December 2018 ? 2. What is the figure for non-controlling interest (NCl) to be included in House plc's consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 2018? 3. What is the figure for non-controlling interest (NCl) to be included in House plc's consolidated statement of financial position as at 31 December 2018? 4. What is the figure for consolidated retained earnings (excluding any foreign gain or loss) to be included in House plc's consolidated statement of financial position as at 31 December 2018? 5. What is the foreign exchange translation reserve to be included in House plc's consolidated statement of financial position as at 31 December 2018? (credit or debit) 6. What is the total revenue (sales) figure in House plc's consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 2018? 7. What is the total cost of sales figure in House plc's consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 2018? 8. What is the total trade receivables figure in House plc's consolidated statement of financial position as at 31 December 2018 ? 9. What is the total trade payables figure in House plc's consolidated statement of financial position as at 31 December 2018