consol profit and loss account past exam june 2006

Cher Mike, sorry, i have a question in regards to thé above and to the Asset held for sale. the inv was acquired on 1.12.2005 at a cost of 192 % of interest is 60% the fair value of the asset acquired is 310 the asset meets the definition on 31.5.2006 with a fv of 344 less cost to sell of 5 i dont understand why the asset is recognised on 31.5.2006 for 310 could you please help me thanks a lot