On 1 January x4, Horatio acquired 100% of the issued share capital of Moss, whose activity was sale of natural mineral water in the highlands under the brand name Youthful. Moss was profitable previously but bad publicity resulting from several consumers becoming ill after drinking the mineral water led to unexpected losses in the last four months. The carrying amounts of Moss' assets at 31 December x6 are: Impairment of Assets RM'000 14.000 Brand (Youthful Land (highlands) Purifying and bottling plant 120,000 90,000 10,000 Inventories 234,000 The source of contamination was discovered and resolved. The bottled water has been rebranded as Highlander and with intensive advertising and promotions, sales is reaching previous levels. The value of brand shown above is the carrying amount after amortisation. The company will be spending another RM10 million to upgrade the bottling plant. Inventories refer to RM6 million under the brand name Highlander and the balance was in the original brand name Youthful. The old bottles will be relabelled ata cost of RM1 million, and will then be sold at normal selling price of cost plus 100%. The directors have estimated the value in use of Moss as RM200 million and there is no reliable estimate of fair value to sell Moss. Required: Calculate the amounts at which the assets of Moss should appear in the financial statements as at 31 December x6. (Adapted from ACCA)