1 Bravado，a public limited company，has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 31 May 2009：
　　Bravado Message Mixted
　　$m $m $m
　　Assets：
　　Non-current assets
　　Property，plant and equipment 265 230 161
　　Investments in subsidiaries
　　Message 300
　　Mixted 128
　　Investment in associate - Clarity 20
　　Available-for-sale financial assets 51 6 5
　　- - -
　　764 236 166
　　- - -
　　Current assets：
　　Inventories 135 55 73
　　Trade receivables 91 45 32
　　Cash and cash equivalents 102 100 8
　　- - -
　　328 200 113
　　- - -
　　Total assets 1，092 436 279
　　- - -
　　Equity and liabilities：
　　Share capital 520 220 100
　　Retained earnings 240 150 80
　　Other components of equity 12 4 7
　　- - -
　　Total equity 772 374 187

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