Financial Asset equity investment

The FV of subsidiary's financial asset equity investments, carried at a value of $6m, was $7m. subsidiary owned the rights to a popular mobile phone game. at the date of acquisition, a specialist valuer estimated that the right were worth $12m and had estimated remaining life of 5 years. At 30th june 2015, the FV of the financial asset equity investments of Parent & subsidiary were $13.2m & $7.9m respectively. my query is when there is $7 at acqn of FA and year end $7.9 cant we directly post to the net asset of sub calculation as FV adjustment $7 at acqn & at csfp $7.9 this gives?, please make me clear so confused with FV adjustment