The Ferrand group disposes of its foreign subsidiary, in which non-controlling interests hold 30 %. The cumulative translation differences of the subsidiary are 400,000, split according to the percentages held (case convention). Calculate the share derecognised without reclassification and the amount reclassified to profit or loss.
- Cumulative translation differences of the subsidiary
- 400,000
- Share of non-controlling interests
- 30 %