Sol SA held 20% of Lune SA, carried at 600,000; it buys a further 55% for 2,700,000 in cash and obtains control. At that date, the fair value of the previous 20% is estimated at 900,000, the 25% non-controlling interest at 800,000 (fair value) and Lune's identifiable net assets at 3,900,000. Case convention: an equity-accounted interest, whose remeasurement falls in profit or loss; no amount is accumulated in other comprehensive income. Write a note concluding on the profit in profit or loss and on goodwill, distinguishing facts of the case, rule and professional judgement.