A company had net assets as at 1 January 2016 of 123m. The net profit for the year ended 31 December 2016 was 25m. The Company had paid an equity dividend of 5m during 2016. During 2016 the Company had issued 20 million 1 equity shares at a premium of 50p each and had borrowed 18m from its bank. The amount to be shown as Equity in the Statement of Financial Position as at 31 December 2016 is?