Orme SA loses control of Pin SA and receives 780,000 in cash. The fair value of the retained interest is 220,000, the carrying amount of the non-controlling interests is 150,000 and that of Pin's net assets derecognised, goodwill included, is 910,000. Case convention: no other accumulated other comprehensive income to reclassify. Calculate the gain or loss (a negative result is shown with a minus sign).
- Consideration received
- 780,000
- Fair value of the retained interest
- 220,000
- Carrying amount of the non-controlling interests
- 150,000
- Carrying amount of the net assets derecognised
- 910,000