The summarized Statement of Financial Position of P Bhd. and S Bhd. as at 31 December 2016 is shown below: Additional information: 1- P Bhd. acquired 60% of S Bhd. on I July 2016. 2- P Bhd. Adopts the fair value method in the valuation of non-controlling interest. 3- At the acquisition, fair value of the non-controlling interest was RM 50,000