HEAVY METAL Corporation On January 1, 2016, HEAVY METAL Corporation acquired as a long-term investment for 8,100,000 a 45% interest in an investee when the fair value of the net assets was 18,000,000. The investee reported the following net profit/losses during the following years: Year Net profit (loss) 2016 5,000,000 2017 1,000,000 2018 - 8,000,000 2019 8,000,000 2020 4,000,000 On January 1, 2019, HEAVY METAL made cash advances of 800,000 to the investee. On December 31, 2020, it is not expected that the HEAVY METAL will provide further financial support for the investee