PROB 5-3(PAS 27) The Elf Co. acquired a 60% interest in the Pea Co. when Pea's equity compromises share capital of P100, 000 and retained earnings of P150, 000. Pea's current statement of nancial position shows share capital of P100, 000, revaluation reserve of P75, 000 and retained earnings of P300, 000 .Under ISA 27. Consolidated and Separate Financial Statements, what amount in respect of this non-controlling interest should be included in Elf Co.'s consolidated statement of financial position? a. 150,000 b . 160,000 c. 190,000 (1. 90,000