6.18 LO5 The following statements of financial position relate to H Ltd and S Ltd as at 31 December 2017.

H Ltd $’000 S Ltd $’000 Net assets 10,200 7,500 Investments in S Ltd 5,000 15,200 7,500 Ordinary share capital Shares issued at $1 fully paid 10,000 5,000 Reserves 5,200 2,500 15,200 7,500