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14 On 1 October 20X5, Anita Co purchased 75,000 of Binita Co’s 100,000 equity shares when Binita Co’s retained earnings amounted to $90,000.
On 30 September 20X7, extracts from the statements of financial position of the two companies were:
Anita Co Binita Co
$’000 $’000
Equity shares of $1 each 125 100
Retained earnings 300 150
–––– ––––
Total 425 250
–––– ––––
What is the total equity which should appear in Anita Co’s consolidated statement of financial position as at
30 September 20X7?
A $125,000
B $470,000
C $345,000
D $537,500
答案：B
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