On 1 January 2018 Fish plc acquired 80% of Frog Ltd's 9 million equity shares. At the date of acquisition, Frog Ltd had an item of property, plant and equipment which had a fair value of 3 million in excess of its carrying amount. At the date of acquisition this item had a remaining useful life of 5 years. Fish plc's policy is to revalue non-controlling interests at fair value at the date of acquisition. The fair value of non-controlling interest on 1 January was 6.3 million. In the year ended 31 December 2018 Frog Ltd made a profit of 8 million.

At what amount should non-controlling interest in Frog Ltd be valued in the consolidated statement of financial position of Fish plc group as at 31 December 2018?