2. Financial Assets 3. Debtors 4. Trade and Other Creditors 5. Auditor’s Remuneration (Memorandum Disclosure) 6. Dividends Proposed (Memorandum Disclosure) 7. Called-up Share Capital Details in respect of called-up share capital, Treasury Shares and own shares are presented in the share capital and reserves  note (note 29) on pages 113 and 114 of the notes to the Consolidated Financial Statements. Details in respect of dividends proposed of €320 million (2011: €316 million) are presented in the dividends note (note 12) on  page 92 of the notes to the Consolidated Financial Statements.  In accordance with section 161D of the Companies Act, 1963, the fees paid in 2012 to the statutory auditor for work  engaged by the parent company comprised audit fees of €20,000 (2011: €20,000) and other assurance services of €108,000  (2011: €247,000). Pursuant to Section 16 of the Companies (Amendment) Act, 1986, a full list of subsidiaries, joint ventures and associated  undertakings will be annexed to the Company’s Annual Return to be filed in the Companies Registration Office in Ireland. The Company’s investment in its subsidiaries is as follows: The equivalent disclosure for the prior year is as follows: Shares  (i)  Other   Total   €m   €m   €m  At 1 January 2012 at cost/valuation  371   155   526  Capital contribution in respect of share-based payments  -  12   12  At 31 December 2012 at cost/valuation  371   167   538  At 1 January 2011 at cost/valuation  374   135   509  Disposals (3)  -  (3) Capital contribution in respect of share-based payments  -  20   20  At 31 December 2011 at cost/valuation  371   155   526  2012 2011  €m   €m  At valuation 31 December 1980  47   47  At cost post 31 December 1980  324   324  Total  371   371  2012 2011  €m   €m  Amounts owed by subsidiary undertakings  6,394   6,494  2012 2011  €m   €m  Amounts falling due within one year Amounts owed to subsidiary undertakings  1,126   1,881  120 CRH (i)  The Company’s investment in shares in its subsidiaries was revalued at 31 December 1980 to reflect the surplus on  revaluation of certain property, plant and equipment (land and buildings) of subsidiaries. The original historical cost of the  shares equated to approximately €9 million. The analysis of the closing balance between amounts carried at valuation  and at cost is as follows: