Alba SA acquires 25 % of Brise SA, an associate, for 2,000,000. At the acquisition date, the fair value of Brise's identifiable net assets is 6,400,000. Calculate the goodwill included in the carrying amount of the investment (income would be shown with a minus sign).
- Cost of the investment
- 2,000,000
- Investor's percentage
- 25 %
- Fair value of identifiable net assets
- 6,400,000