Orme SA controls Pin SA; the carrying amount of the non-controlling interests in Pin is 400,000. Orme acquires from third parties a fraction of 25 % of those interests for 130,000 in cash and keeps control (case assumption). Calculate the difference recognised directly in equity, that is, the decrease in equity attributable to the owners of the parent.
- Carrying amount of the non-controlling interests
- 400,000
- Fraction of the non-controlling interests acquired
- 25 %
- Consideration paid in cash
- 130,000