Initial measurement of non-controlling interests in a business combination (2)
Method 3 Qualifying non-controlling interests are measured at proportionate share of identifiable net assets net of other components of non-controlling interests
The non-controlling interests are measured as follows:
|
£m |
£m |
|
|
Fair value of identifiable net assets 850 |
850 |
|
|
Goodwill (E950 — (80% x €850)+ E25) 295 |
290 |
|
|
Cash |
950 |
|
|
Non-controlling interest (20% x €850 + €25) 195 |
190 |
215 |
The difference between goodwill of 295 and 290 is 20% of 25, i.e. the amount attributable to the non-controlling interest in the call options.
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