Sir Dec 19 Q3 b ii is not their is the revision kit lecture Anyways, I want to ask 1 thing related to this Qs that the carrying amount of the joint venture in Digwire’s financial statements at 31 December 20X6 will be $11·5 million as per examiner answer, but sir should not it be 6+3=9/2 + 5/2 = 7? As both Digwire and techgame co has joint control over assets?