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Problem 22-2 (IFRS) Bragon Company and its subsidiaries own the following properties at year-end: I and held by Eragon for undetermined use A vacant building owned by Eragon and to be 5,000,000 3,000,000 2,000,000 leased out under an Property held by a subsidiary of Eragon, a real operating lease estate firm, in the ordinary course of business Property held by Eragon for use in production Building owned by a subsidiary of Eragon and for which the subsidiary provides security and maintenance services to the lessees 4,000,000 1,500,000 2,500,000 6,000,000 Land leased by Eragon to a subsidiary under an operating lease Property under construction for use as investment property Land held for future factory site Machinery leased out by Eragon to an unrelated 3,500,000 party under an operating lease 1,000,000 1. What is the total investment property that should be reported in the consolidated statement of financial position of the parent and its subsidiaries? a. 12,000,000 b. 15,500,000 c. 10,500,000 d. 9,500,000 2. What total amount should be included in property, plant and equipment in the consolidated statement of financial position? a. 11,000,000 b. 13,000,000 c. 10,500,000 d. 8,500,000 471