As at 31 December 2020, the Advanced Industries Company had machines classified on this date as a retained asset. The cost of the machines amounted to 70000 dinars, the loss pool of 200 dinars and the lower complex 10000 dinars, while the net fair value of the machines on that date was 50000 dinars and the value in use was 550000 dinars as at 31 March 2020. Required: Statement of computational processing of machines under Financial Reporting Standard No. 5, and how they are presented in the company's budget in 31/12/2020