You would take a proportion of the amount paid for the controlling interest.
So, for example, if the holding company paid $10,000 for 80% of the shares, then you would value the 20% non-controlling interest at 20/80 x $10,000 = $2.500.
I do not know what you mean by ‘what time we need’.
Everything needed for the exam is explained in my free lectures on consolidations. The lectures are a complete free course for Paper F3 and cover everything needed to be able to pass the exam well.
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