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The first page details the summarized Balance Sheets for both entities, categorizing assets and liabilities under Equity and Liabilities and Assets headings. Key components include Shareholder's Funds (Share Capital, Reserve and Surplus), Non-Current Liabilities (Secured Loan), Current Liabilities (Trade Payables), Non-Current Assets (Property, Plant and Equipment, Non-Current Investment), and Current Assets (Inventories, Trade Receivables, Cash and Cash Equivalents). The second page provides detailed Notes to Accounts, elaborating on Share Capital, Reserve and Surplus, and Non-current Investment, including specific share issuances and valuations. It also details Cash and Cash Equivalents, primarily consisting of Cash at Bank. A critical section outlines the takeover agreement, where Takeover Limited holds 60% of Giveaway Limited's paid-up capital, and details the sale of shares by the Foreign Company to Takeover Limited at a nominal value plus an actual cost per share. Tax implications on gains and consideration payments are also mentioned. The third page presents expected cash flows from assets over five financial years (2021-22 to 2025-26), with listed cash inflows in millions. It specifies a company discount rate of 9% and requires the determination of the carrying amount of the asset, its value in use, any impairment loss, and the revised carrying amount for the financial year ending March 31, 2021. Discount factors for 1 to 5 years at 9% are provided. 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