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29.3 Which of the following statements apply when producing a consolidated statement of financial position?
(i) All intra-group balances should be eliminated.
(ii) Intra-group profit in year-end inventory should be eliminated.
(i) Closing inventory held by subsidiaries needs to be included at fair value.
A (i) only
B (i),(ii) and (iii)
C (i) and (ii) only
D (iii) only
答案：C
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