In May 20x5, P Ltd paid $400 million to acquire 60% of S Ltd and paid $60 million to acquire 30% of A Ltd. On this date, A Ltd's net assets at fair value were represented by share capital of $100 million and retained profit of $150 million. As at 31 December 20x8, A Ltd's net assets were represented by share capital of $100 million and retained profit of $200 million. The "Investment in associate" in the consolidated statement of financial position as at 31 December 20x8 should be:

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