=+3. prime commercial location and has increased dramatically in value since it was pur- chased by FALLS on 1 January 2003. The replacement cost of a similar building, with a similar remaining useful economic life at 1 April 2005, is €161,000,000. The activities of both companies occur evenly throughout the year. In June 2005, MARBLE sold goods to FALLS for €30,000,000, and one-third of these goods remained unsold at 31 December 2005.