INDAS FOREIGN CURRENCY TRANSLATIONS

Retained earnings are adjusted for net income less dividends. We know this and it is there while translating retained earnings. It is required to calculate : 

PAT

-Dividends

C/B

Pre Retained earnings - C/B = Reserves. This was tricky! and retained earnings was lesser than PAT giving it a negative number. However, the principle suggests as - 'adjusted' and not 'net of PAT-Dividends'. So I took a positive number. 

I have added Answer 3 which is close to perfection. Next, I will check all entries and intragroup to finish off the model. Appreciate your support and patience.