1 Bravado，a public limited company，has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 51 May 2009：
Bravado Message Mixted
Bravado Message Mixted
$m $m $m
Assets：
Non-current assets
Property，plant and equipment 265 250 161
Investments in subsidiaries
Message 500
Mixted 128
Investment in associate - Clarity 20
Available-for-sale financial assets 51 6 5
- - -
764 256 166
- - -
Current assets：
Inventories 155 55 75
Trade receivables 91 45 52
Cash and cash equivalents 102 100 8
- - -
528 200 115
- - -
Total assets 1，092 456 279
- - -
Equity and liabilities：
Share capital 520 220 100
Retained earnings 240 150 80
Other components of equity 12 4 7
- - -
Total equity 772 574 187
