Required：

　　（a） Prepare a consolidated statement of financial position as at 31 May 2009 for the Bravado Group. （35 marks）

　　（b） Calculate and explain the impact on the calculation of goodwill if the non-controlling interest was calculated on a proportionate basis for Message and Mixted. （8 marks）

　　（c） Discuss the view of the directors that there is no problem with showing a loan to a director as cash and cash equivalents， taking into account their ethical and other responsibilities as directors of the company. （5 marks）

　　Professional marks will be awarded in part （c） for clarity and expression of your discussion. （2 marks）