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It is always given, otherwise it would not be possible!!!
It is given either directly or by looking at the SOFP of the parent company where it will appear as an asset.
Last time when i tempeted this paper i was given information like this P purchased 60000 1 $ ordinary shares of S. fair value = $ 2.5 and cash paid was $ 3.38. and there was no even figure of the parent company to appear as asset. what i did was 60000* $ 3.38 to find consideration transfr . is this correct approach? i was confused with this kind of question.
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