Problem 2: Fair Value of NCI and the Acquiree (subsidiary) Is not given Company Z acquires 80% of Company Y for 10M, carrying value of Company Y net assets at time of acquisition being 6,000,000 and fair value of these net identifiable assets being 8,000,000. Determine the following: 1. Goodwill arising on consolidation is to be valued on the proportionate basis or partial goodwill is 2. Non-Controlling Interest arising on consolidation is to be valued on the proportionate basis or partial goodwill is 3. Goodwill arising on consolidation is to be valued on the full (fair value) basis or full/gross-up goodwill is 4. Non-Controlling Interest arising on consolidation is to be valued on the full (fair value) basis or full/gross-up goodwill is