please provide calculation only :)

Question 2 Draft statements of financial position for Plant and Shrub on 31 March 2020 are as follows. Statements of Financial Position as at 31 March 2020 P plc m ASSETS Non-current assets Property, plant and equipment, net book value 49.92 Investments, at cost 46.8 96.72 Current assets Inventory 6.76 Trade receivables 10.4 Other receivables 1.43 Cash at bank and in hand 2.73 21.32 Total assets 118.04 EQUITY AND LIABILITIES Equity Ordinary Share Capital (1 shares) 55 S plc m 35.75 40.56 76.31 2.6 8.32 0.78 2.47 14.17 90.48 22 [Turn over] 7 12% Preference Share Capital (1 shares) 8.8 Reserves 48 Total equity 78.8 Non-current liabilities 5.6 Current liabilities Bank loans and overdrafts 0.65 Trade payables 12 4.02 Other payables 1.14 0.5 Taxation 1.8 0.91 14.94 6.08 Total liabilities 23.04 11.68 Total equity and liabilities 118.04 90.48 Additional information P plc purchased 75% of the ordinary shares and 30% of the preference shares in S plc paying 35m in total on 1 April 2014 when S plc's reserves were 12.5m. During the year ended 31 March 2020 the goodwill arising on the acquisition of S plc was impaired by 2.9m. Required: With reference to the acquisition of S plc, and using calculations where appropriate, explain the calculation of goodwill and the non- controlling interest according to IFRS 3 Business Combinations. (10 marks) Total 10 marks 40 95 8.1 [Turn over]