=+The statements of financial position of ROCK plc (ROCK) and ROLL plc (ROLL) as at 31 December 2004 are presented below. ROCK €000 ASSETS Non-current Assets Property, plant and equipment Investment in ROLL Current Assets EQUITY AND LIABILITIES Capital and Reserves €0.50 ordinary shares €1 8% preference shares Share premium Retained earnings Non-current Liabilities 10% debentures 2009 Current Liabilities Additional Information: 1. x" ROLL €'p00 5,760 3,330 1,260 10,350 2,700 ly 810 3,960 7,470 1,800 1,080 10,350 4,000 - 864 4,864 1,600 1 800 160 904 3,464 800 _ 600 4,864 On 1 January 2002, ROCK purchased the following shares and debentures in ROLL: e e e 2,400,000 €0.50 ordinary shares; 400,000 8% €1 preference shares; 10% debentures with a nominal value of €320,000.