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it is apportioned if the fair value was used to measure the NCI.
At December 05
Carrying amount 410 000 (450 0000-(45 000-50 000/50)*5 years )
Revalued 500 000
Rev surplus 90 000
December 06
Carrying Amount 490 000 (500 000-(500 000-50000/45 years ))
Recoverable 350 000
Impairment 140 000
