QUESTION $1[$CONSOLIDATED FINANCIAL STATEMENTS$][$IFRS$10]$

On $1$ Jan $2018,$ P Ltd acquired all the shares in S Ltd at R$52000.$ At that date, the balance on S Ltd$\text{'}$s retained earnings account amounted to R$12000.$ The share capital amounted to R$40000$ and no shares have been issued since that date.

The following are the condensed statements of financial position of P Ltd and subsidiary S Ltd at $31$ December $2018$:

$\backslash$table$[[$STATEMENTS OF FINANCIAL POSITION AS AT $31$ DECEMBER $2018],[\backslash$table$[[$ASSETS$],[$Property$,$ plant and equipment$],[$Investment in S Ltd: $4000$ shares at fair value$],[($cost price: R$56000)],[$Trade receivables$]],$P Ltd$,$S Ltd$],[\backslash$table$[[41000],[60000],[29000]],\backslash$table$[[\backslash$table$[[35000],[52000]]]]],[],[],[],[$Total assets,$R130000,R87000$