... loss CU Goodwill 1 ,50 0 (1 ,50 0) Property, plant and equipment (carried at revalued amounts) 4,000 (1 65) 3,8 35 Property, plant and equipment (carried at cost) 5, 700 (2 35) 5, 4 65 Inventory 2,200 – ... BC49–BC51 REMOVAL OF EXEMPTION FROM CONSOLIDATION FOR SUBSIDIARIES ACQUIRED AND HELD EXCLUSIVELY WITH A VIEW TO RESALE BC52–BC 55 PRESENTATION OF NON-CURRENT ASSETS HELD FOR SALE BC56–BC58 TIMING ... held for sale CU Goodwill 1 ,50 0 1 ,50 0 Property, plant and equipment (carried at revalued amounts) 4,600 4,000 Property, plant and equipment (carried at cost) 5, 700 5, 700 Inventory 2,400 2,200...