=+1. The net assets of SONATA on 1 January 2003 were as follows:

Carrying value Property, plant and equipment Inventory Other net assets

€'000 600 PRELUDE

€'000 1,500

(1,000)

500

(90)

(10) 400

(20) > 10 390

(80)

310 310 Fair value

€ 000 560 260 160 980 6.

29. ASSOCIATES 571