Titan SA loses control of Pollux SA by selling part of its shares; it keeps an investment whose fair value at the date of loss of control is 1,560,000 and whose carrying amount is 1,190,000 (case data). Calculate the part of the gain on loss of control attributable to remeasuring the retained investment to fair value, a part that IFRS 12 asks to be disclosed.
- Fair value of the retained investment
- 1,560,000
- Carrying amount of the retained investment
- 1,190,000