Consolidated statement of Financial position of Ghana Ltd as at 31 December 2013 of the above question

Here is the consolidated statement of financial position for Ghana Ltd group as at 31 December 2013, based on the previous calculations. All figures are in GH¢'m. Summary of Key Adjustments: Goodwill: Goodwill at acquisition: GH¢6,400 Less: Impairment loss: GH¢2,000 Goodwill at 31 Dec 2013:* GH¢4,400 Property, Plant and Equipment (PPE): Fair value adjustment at acquisition: GH¢1,000 Less: Accumulated depreciation on fair value adjustment (3 years × GH¢100/year): GH¢300 Net fair value adjustment:* GH¢700 Inventory: Unrealized profit on inter-company sales: GH¢200 (GH¢1,000 in inventory × 20% profit margin) Inter-company Balances: Eliminate inter-company trade receivables/payables: GH¢1,100 Adjust for cash in transit: GH¢400 (increase cash, decrease receivables) Non-Controlling Interest (NCI): NCI at acquisition: GH¢5,000 Add: NCI share of post-acquisition retained earnings (20\% × (GH¢15,800 - GH¢11,600)): GH¢840 Less: NCI share of fair value depreciation (20\% × GH¢300): GH¢60 Less: NCI share of goodwill impairment (20\% × GH¢2,000): GH¢400 NCI at 31 Dec 2013:* GH¢5,380 Consolidated Retained Earnings: Ghana's retained earnings: GH¢25,200 Add: Ghana's share of post-acquisition retained earnings (80\% × GH¢4,200): GH¢3,360 Less: Ghana's share of fair value depreciation (80\% × GH¢300): GH¢240 Less: Unrealized profit in inventory: GH¢200 Less: Ghana's share of goodwill impairment (80\% × GH¢2,000): GH¢1,600 Consolidated Retained Earnings:* GH¢26,520 Ghana Ltd Group \\ Consolidated Statement of Financial Position \\ As at 31 December 2013 lrr Assets & GH¢'m & GH¢'m \\ Non-Current Assets & & \\ Property, Plant and Equipment & & \\ Ghana & 33,400 & \\ Togo & 20,400 & \\ Fair value adjustment (net) & 700 & 54,500 \\ Goodwill & & 4,400 \\ Current Assets & & \\ Inventory & & \\ Ghana & 11,500 & \\ Togo & 6,800 & \\ Less: Unrealized profit & (200) & 18,100 \\ Trade Receivables & & \\ Ghana & 8,500 & \\ Togo & 5,900 & \\ Less: Inter-company elimination & (1,100) & \\ Less: Cash in transit adjustment & (400) & 12,900 \\ Cash and Cash Equivalent & & \\ Ghana & 5,000 & \\ Togo & 2,900 & \\ Add: Cash in transit & 400 & 8,300 \\ Total Assets & & 98,200 \\ & & \\ Equity and Liabilities & & \\ Equity attributable to owners of parent & & \\ Stated Capital & 40,000 & \\ Retained Earnings & 26,520 & 66,520 \\ Non-Controlling Interest & & 5,380 \\ Total Equity & & 71,900 \\ & & \\ Current Liabilities & & \\ Trade Payables & & \\ Ghana & 17,200 & \\ Togo & 10,200 & \\ Less: Inter-company elimination & (1,100) & 26,300 \\ Total Equity and Liabilities & & 98,200 \\ What's next?