H plc is a holding company with a 80% interest in its subsidiary S plc. The following is an extract from the Statements of Financial Position of the two companies as at the end of their most recent financial year: Ordinary shares of 1 Retained earnings H plc m 24 11 S plc m 26 48 H plc acquired its interest in S plc for 38m when S plc's retained earnings were 15m and the fair value of the non-controlling interest in S plc was 12m. Calculate the amount for non-controlling interest that would be reported in H plc's consolidated balance sheet at the end of its most recent financial year. Enter your answer as m correct to 1 decimal place.