4.800 2.400 In arriving at the consideration for the shares in Saint plc, the fair value of Saint's PPE was agreed at $ 300 above the book value -10 year remaining Life. During the current year 2010 Saint plc sold goods to pirate at an invoice price of $ 360 on which Saint plc made a mark-up of 20%. On half of these goods remained in the inventory of Pirate pic at 31 December 2010. Goodwill was impaired by $ 94 during the year 2009. There was no impairment in 2010. Non-controlling interests are valued at their proportionate share of the fair value identiable net assets acquired. During 2009 Saint sold a depreciable plaml asset to Pirate (cost $ 2000 and has an accumulated depreciation of $ 1500) for .SD. This asset is deprecated by pirate using 0