Orme SA loses control of Pin SA. At the date control is lost, Pin's assets are carried in the consolidated accounts at 1,450,000, goodwill included, and its liabilities at 620,000. Calculate the carrying amount of Pin's net assets to be derecognised, before taking the non-controlling interests into account.
- Assets of the subsidiary, goodwill included
- 1,450,000
- Liabilities of the subsidiary
- 620,000