Marne SA, which controls Oise SA, acquires part of Oise's non-controlling interests, with a carrying amount of 640,000, for 700,000 in cash, and keeps control (case data). Case convention: no goodwill or other comprehensive income to reallocate (a choice made for the case, not imposed by the standard). Record the consolidation entry for this purchase.
- Carrying amount of the non-controlling interests acquired
- 640,000
- Consideration paid in cash
- 700,000