Preparation of the Consolidated Balance Sheet

Fussion Company bought 60% of the voting shares of the Paraiso Travel company on June 1, 2016, paying their book value. On that date, the market value (fair value) of the interest without the ability to exercise control over the company was 40% of Paraiso Travel.

As of December 31, 2020, the Permanent Accounts of the companies presented the following balance: