The following information relates to question 3a to 3e On 1 April 2020, NUST Limited acquired 80% of Anchor Limited's equity shares for share exchange . NUST Limited issued 2 shares for every 5 acquired in Anchor. NUST's share price on 1 April 2020 was N$5.30. The share exchange has not yet been recorded. Extracts from the individual financial statements of NUST and Anchor as at 30 September 2020 are as follows: NUST Anchor N$000 N$ 000 PPE 345 000 141 000 Receivables 32 400 40 000 Equity shares @N$1 170 000 15 000 Share premium 16 000 2 000 (i) During the year, NUST traded with Anchor and had a payable of N$8 million at 30 September 2020. Anchors receivable balance differed from this due to a N$3 million payment from NUST not being received until October 2020. (ii) NUST measures the non-controlling interest at fair value. At the date of acquisition, was N$9.5 million (iii) Anchor made profits of N$24 million for the year ended 30 September 2020 (iv)NUST sold an item of plant to Anchor Limited on 1 April 2020 for N$25 million when its carrying amount was N$20 million . It had a remaining useful life of 5 years at that date. (v) NUST also owns 30% of Andrew Limited , an associate What will be reported as other components of equity on the consolidated statement of financial position as at 30 September 2020?