On 31st December N, A takes the control of B with 70% of B's voting rights.

A acquires the shares at 1400.

At this date, equity (900) of B is consisting of share capital (500), reserves (300) and net income N (100).

For consolidation purpose, a revaluation adjustment for a building of 100, as well as the recognition of brand created by B of a value of 150 should be considered.

In the consolidated financial statements of A as of 31st December N, which is the value of non-controlling interest regarding B?