=+E On 1 January 1999 EARTH plc purchased 160 million €1 ordinary shares in WIND Limited for €550 million. The statement of comprehensive income of WIND Limited stood at €210 million on this date and property, plant and equipment with a remaining useful life of 10 years were recorded at €40 million less than their fair value. For the purposes of measuring non-céntrolling interests at the date of acquisition, the proportionate share method equated to the fair value method. The directors of EARTH plc estimate that the goodwill arising on the acquisition of WIND Limited was impaired