Éole SA holds 30 % of Zéphyr SA, a material associate accounted for using the equity method. Zéphyr's net assets in its summarised information: 5,200,000. The goodwill included in the carrying amount of the interest is 240,000 and the other adjustments (fair value in particular) are 80,000 (case data). Calculate the share of the summarised net assets, then the carrying amount of the interest to which the summarised information is reconciled.
- Associate's net assets in the summarised information
- 5,200,000
- Investor's percentage
- 30 %
- Goodwill included in the carrying amount
- 240,000
- Other adjustments (fair value in particular)
- 80,000