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Grey Stone Limited is a construction company with a 15% interest in Bold Bricks Limited, a building material supplier. The directors of Grey Stone Limited decided to increase the company's interest in Bold Bricks Limited, and on 5 February 2022, a further 50% of the shares in Bold Bricks Limited were acquired for a consideration of R12000000. With the acquisition of the additional 50% interest, Grey Stone Limited obtained control over Bold Bricks Limited in accordance with the requirements of IFRS 10. Bold Bricks Limited had the following balances, at fair value, on 5 February 2022 : REQUIRED: Calculate the fair value of the gross assets of Bold Bricks Limited as acquired by Grey Stone Limited on 5 February 2022 with reference to the requirements of IFRS 3 .B7B (a) and (b). Thereafter, conclude your answer by explaining whether the concentration test has been met for the purchase of the additional 50% interest in Bold Bricks Limited. (25 marks