Perle SA, which controls Quartz SA, acquires part of Quartz's non-controlling interests without losing control. The carrying amount of the interests acquired is 900,000; Perle pays 1,100,000 (case data). Case convention: no goodwill or other comprehensive income to reallocate (a choice made for the case, not imposed by the standard). Calculate the effect on equity attributable to owners of the parent, which IFRS 12 asks to be presented in a schedule (a negative amount indicates a decrease).
- Carrying amount of the non-controlling interests acquired
- 900,000
- Consideration paid
- 1,100,000