2017MJ Q1 MBO

Hi,
I have some problems calculating out the b(i), the statement of financial position. Since the MBO occurred prior to the restructuring, the shares relating to the buy-out have been acquired by the managers from the previous shareholders. Why the share capital and bank loan accounts have not shown this ? I mean, both assets(with an exception of cash) and the current liability account, the balances have been multiplied by 80%( to show the proportion of Mining and shipping business unit).

Thanks very much~