=+The difference between the carrying value and the fair value of property, plant and equipment is due to a revaluation of property, while the reduction in inventory relates to a change in the accounting policy for inventory in order to bring SONATA’ inventory into line with those of OPUS. Otherwise the accounting policies adopted by SONATA are similar to those of OPUS. The required change in the closing inventory of SONATA to ensure uniform accounting policies is a decrease of€30,000. The fair values shown above have not yet been incorporated into SONATA’s financial statements. With respect to the measurement of non-controlling interests at the date of acquisition, the proportionate share method equates to the fair value method. The directors of OPUS believe that the goodwill arising on the acquisition of SONATA was impaired by €12,000 at 31 December 2003.