IFRS issue step acquisition

Hello all

Hoping someone can assist with the below
I am currently practicing questions and came across step acquisitions.
I am having issues with calculating the extra 20% purchase – hoping someone can help. QUESTION BELOW

Molle intends to purchase a controlling interest in another entity, Compound Ltd
(Compound), which supplies components for Molle’s business, with a target date set
for the acquisition of 1 July 2018. The directors of Molle are undecided as to whether
to make an offer for 100% or 80% of Compound’s shares. If only 80% of the shares
are purchased, Molle’s intention would be to purchase the remaining 20% of the
shares at a later date. Compound’s current owners are open to a sale, and would be
willing to enter into an agreement whereby Molle would have an option to purchase
the remaining shares in Compound within a time period in accordance with a preagreed
valuation basis.
Molle expects to pay €8 million for 80% of Compound’s shares (or €10 million for
100% of the shares) on 1 July 2018. Compound’s net assets are estimated to be €7.6
million at carrying amount at 1 July 2018. It is estimated that the fair value of
Compound’s net assets would be €8.4 million at that date, the difference relating to
depreciable assets with a remaining useful life of 8 years.
For estimation purposes, the directors are assuming that net assets, fair value and
proportionate purchase price would rise by 10% if 20% of the shares are purchased at
a later date.
Any non-controlling interest would be measured at the proportionate share of the fair
value of the identifiable net assets of Compound.
Molle’s directors would like to know the financial reporting consequences for its
consolidated financial statements at and after the proposed acquisition date of
Compound, including the key financial reporting differences that would arise between purchasing 100% of Compound’s shares in one transaction, versus purchasing 80% of
the shares followed by a purchase of the remaining 20% of the shares at a later date.