Plorys holds 12,000 units listed shares measured at fair value. The price is 35 at the reporting date and then 29 when the accounts are authorised, following a profit warning issued by the issuer in January. Quantify the amount at the reporting date and the fall.
- Number of shares
- 12,000
- Price at the reporting date
- 35
- Price at the authorisation date
- 29