[adilomax]

It is not Goodwill. It’s Intangible Asset. Valuation should be made at Fair Value i.e 1 million, on the date of acquisition.

[adilomax]

Amount to be reduced from Non-Controlling Interest:

$2000000 x 25/125 x 20% = $80000

[adilomax]

Its currency swap, & currency swap is a derivative

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