On 1 January 2021 , Venus Bhd acquired 30,000 out of 100,000 ordinary shares of Pluto Bhd. With these interests, Venus Bhd has the power to participate in the financial and operating policy decisions of Pluto Bhd. During the year, Pluto Bhd lent Venus Bhd RM30,000, charging interest rate at 5% per year. Explain the accounting treatment of the loan from Pluto in the Consolidated Financial Statements of Venus Bhd for the year ended 31 December 2021