As at 31 December 20x8, A Ltds net assets are represented by share capital of $500 million and retained profit of $500 million, B Ltds net assets are represented by share capital of $200 million and retained profit of $500 million, and C Ltds net assets are represented by share capital of $100 million and retained profit of $300 million. B Ltd acquired 70% of C Ltd in 20x5 when C Ltds retained profit was $200 million. A Ltd acquired 80% of B Ltd in 20x6 when B Ltds retained profit was $400 million and C Ltds retained profit was $250 million. The amount of non-controlling interest in A Ltds consolidated statement of financial position as at 31 December 20x8 should be: $260 million. $274 million. $270 million.

None of the listed choices. $267 million.