All shares were acquired on $31$ December $20$X$2$ when the retained earnings of $S$ amounted to Rs $30,000$ and those of $M$ amounted to Rs $10,000.$

M sold the good to S with sales value is $10000$ at $20\%$ margin and $70\%$ stock is lying warehouse. Payment of which is yet not received. However S depatched the $60\%$ payment. It is not yet received by M $.$

S sold the Machinery to H with sales value is $30000$ at $40\%$ profit on $30$ June $2006.$ Depreciation policy of H is $20\%$ on SLM

H gave the loan to M of $15000$ which will be settled in $2012.$

Goodwill was impaired at $10\%$ on SLM from year $2008$ to subsequent years.

PPE of S and M having carrying value $20000$ and $30000$ and their $FV$ were $25000$ and $36000$ repectively on acquisiton date.Depreciation rate is $10\%$ on SLM for both companies.

Patent carrying value $5000$ including in M and its FV is zero at time of acquisition $.$