A acquires 25% of the voting shares of B on January 1, 202X. The purchase consideration was CU 10 million, and A has significant influence over B. The retained earnings of B was CU 15 million at the date of acquisition, and the A group has several other subsidiaries. The retainedearnings of B at December 31, 202X, were CU 21 million. Required: Calculate the carrying value of the investment in B in the group financial statements at December 31, 202X and explain how this operation is recognized in the consolidated SFP.