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Here is the consolidated statement of comprehensive income for the year ended 31 December 2013. All figures are in GH¢'m. Step 1: Consolidate Revenue, Cost of Sales, and Admin & Distribution Costs Consolidated Revenue = Africa (GH¢400m) + Ghana (GH¢340m) + Togo (GH¢320m) = GH¢1,060m Consolidated Cost of Sales = Africa (GH¢88m) + Ghana (GH¢60m) + Togo (GH¢64m) = GH¢212m Consolidated Admin and Distribution Costs = Africa (GH¢20m) + Ghana (GH¢14m) + Togo (GH¢14m) = GH¢48m Step 2: Consolidate Investment Income and Taxation Investment income from Ghana in Africa's books (GH¢24m) and from Togo in Ghana's books (GH¢6m) are inter-company dividends and must be eliminated. Consolidated Investment Income = Africa (GH¢24m) + Ghana (GH¢6m) - Inter-company dividends (GH¢24m + GH¢6m) = GH¢0m Consolidated Taxation = Africa (GH¢48m) + Ghana (GH¢30m) + Togo (GH¢20m) = GH¢98m Step 3: Calculate Profit Attributable to Non-Controlling Interest (NCI) NCI in Togo's profit: 40\% × GH¢222m = GH¢88.8m Ghana's own* profit for the year (excluding its share of Togo's profit): Ghana's reported profit: GH¢242m Ghana's share of Togo's profit: 60\% × GH¢222m = GH¢133.2m Ghana's own profit = GH¢242m - GH¢133.2m = GH¢108.8m NCI in Ghana's own profit: 20\% × GH¢108.8m = GH¢21.76m Total Profit attributable to NCI = GH¢88.8m + GH¢21.76m = GH¢110.56m Step 4: Prepare the Consolidated Statement of Comprehensive Income Africa Ltd Group \\ Consolidated Statement of Comprehensive Income \\ For the year ended 31 December 2013 lrr Revenue & & GH¢1,060m \\ Cost of Sales & & (GH¢212m) \\ Gross Profit & & GH¢848m \\ Admin and Distribution Costs & & (GH¢48m) \\ Investment Income & & GH¢0m \\ Profit before tax & & GH¢800m \\ Taxation & & (GH¢98m) \\ Profit for the year & & GH¢702m \\ Other comprehensive income & & GH¢0m \\ Total comprehensive income & & GH¢702m \\ & & \\ Profit attributable to: & & \\ Owners of the parent & & GH¢591.44m \\ Non-controlling interest & & GH¢110.56m \\ Total & & GH¢702m \\ & & \\ Total comprehensive income attributable to: & & \\ Owners of the parent & & GH¢591.44m \\ Non-controlling interest & & GH¢110.56m \\ Total & & GH¢702m \\ That's 2 down. 3 left today — send the next one.