investor is a listed company with a number of subsidiaries located throughout the UK. investor currently appraises investment opportunities using a cost of capital of 10%.On 1st April 20x9 investor purchased 80%of the equity share capital of Cornwall for total cash price 60 million. half of the price was payable on 1st April 20x9 the balance was payable on 1st April 20y1. the net indentifiable assets that were actually included in the statement of financial position of Cornwall had a carrying value totalling to 55 million at 1st April 20x9 with the exception of the pension provision you discover that the fair values of the net identifiable assets of Cornwall at 1st April 20x9 are the carrying value s. when performing the fair value exercise at 1st April 20x9 you discover that Cornwall has a defined benefit pension scheme that was actually valued three years ago and found to be In deficit. as a result of that valuation a provision of 60million has been built up in statement of financial position. the fair value exercise indicates that on 1st April 20x9 the pension scheme was in deficit by 11 million. this information became available on 31st July 20x9. assume today is 31st October. you are in the process of preparing the financial statement of the group f the year that ended in 30th September 20x9