[iferalex]

Thank You Werty for your response.
It has been helpful.

[iferalex]

Thank you Kinqnasha.
I would like to rephrase,
Re:- extract from the question
The fair values of G and A were not materially different from their book values at the time of acquisition, with the following exceptions:
1. G had inventories with a fair value of $2 million greater than its book value. All of these inventories had been sold by 31 March 20×9. (This is the group SOFP year end date)
11. Items of plant and equipment belonging to G have a fair value of $5 million in excess of its book value.
No adjustments has been made by G for either of the above items.

Tell me should the increase of 2 mil be part of the net assets.

[Author]

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