During the year ended 31 December 20X1, Bougs Co built an extension to its head office. Associated costs are as follows:

	$m
Land acquisition	15
Fees for environmental certifications and building permits	X3
Architect and engineer fees	X4
Construction material and labour costs	X5

At 30 September 20X1, this head office extension became available for use. At that date, the total borrowing costs incurred on a loan which was used specifically to finance this head office extension amounted to $0.9 million. Since construction costs are gradually eliminated according to the construction progress, there is a temporary income from the above loan of $0.1 million during the construction period.

Bougs Co also acquired 100% of a subsidiary, Mouves Co, on 1 January 20X1. The carrying amount of the assets of Mouves Co in the consolidated financial statements of the Bougs Group at 31 December 20X1, immediately before an impairment review, were as follows:

	$m
Current assets (at recoverable amount)	2.8
Buildings	6.8
Plant and equipment	2.8
Goodwill	1.8
Total	14.2

The recoverable amount of Moves Co was estimated at $ X6 million on 31 December 20X1

Required:

1.Give your own X3, X4, X5 and X6 (assume that X6 < 12)

2.For the year ended 31 December 20X1, what amount should be capitalized in respect of the construction of the extension to the head office building?

3.Assuming Moves Co represents a cash-generating unit, what is the carrying amount of Buildings at 31 December 20X1 after the impairment loss has been accounted for? What is the carrying amount of the current assets at 31 December 20X1 after the impairment loss has been accounted for?