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As I can see per FRS 105 investments in subsidiaries will be accounted for (7.20) in accordance with s.9 which at 9.8 (a) says will be measured at cost less impairment. So, if HoldCo paid £1m for the 1 share the cost of investment is £1m. You will then subject the HoldCo to s.384A test, and if the conditions are met continue with FRS 105.
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