Skynet Limited has three subsidiary Companies as on 31st March, 2018. Based upon the information given in the following, ascertain how the Cost of Investment will be treated in the Consolidated Balance Sheet.

(Amount in Million)

Particulars	Hazel Limited.	Clarity Limited.	Sunny Limited.
Investment made	205.00	117.00	145.00
Percent of shares owned	60%	65%	75%
Assets at the time of investment	625.40	314.84	443.75
Liabilities at the time of investment	260.44	134.84	329.55