Orme SA owns 100% of Pin SA. Orme reports: cash 100,000 and shares in Pin 60,000. Pin reports: cash 25,000 and inventories 35,000, no debt, for equity of 60,000. Case convention: the carrying amount of the shares in Pin equals Pin's equity, and there is no goodwill and no intragroup transaction. What is the total of consolidated assets?
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