Statements of financial position as at 30 September 2014 The following information is relevant: (i) At the date of acquisition, the fair values of Gold Ltd.'s assets and liabilities were equal to their carrying amounts with the exception of Gold Ltd's property, which had a fair value of R4 million above its carrying amount. For consolidation purposes, this led to an increase in depreciation charges (in cost of sales) of R100 000 in the post-acquisition period to 30 September 2014. Gold Itd has not incorporated the fair value property increase into its entity financial statements. The policy of the Diamond Itd group is to revalue all properties to fair value at each year end. On 30 September 2014, the increase in Diamond Ltd's property has already been recorded, however, a Statements of financial position as at 30 September 2014 The following information is relevant: (i) At the date of acquisition, the fair values of Gold Ltd.'s assets and liabilities were equal to their carrying amounts with the exception of Gold Ltd's property, which had a fair value of R4 million above its carrying amount. For consolidation purposes, this led to an increase in depreciation charges (in cost of sales) of R100 000 in the post-acquisition period to 30 September 2014. Gold Itd has not incorporated the fair value property increase into its entity financial statements. The policy of the Diamond Itd group is to revalue all properties to fair value at each year end. On 30 September 2014, the increase in Diamond Ltd's property has already been recorded, however, a