BYCOMB AND CYCLIP question from june 2015

NOTE : I have not written whole question as it is too long therefore have mentioned the year which is( JUNE 2015 )

on 1 april 2014 cyclip commenced the construction of a new production facility financing this by a bank loan. cyclip has followed the local GAAP in the county where it operates which prohibits the capitalisation of interest . bycomb has calculated that in accordance with IAS 23 Borrowing costs interest of $100.000 ( which accured evenly throughout the year) would have been capitalised at 31 march 2015. the production facility is still under construction as at 31 march 2015.

my question is how this information would affect net assets of subsidiary at the date of acquisition, subsidiary’s retained earnings and finance costs.