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Can I please get an explanation as to how they arrived at the 44% FV Adjustment for the NCI calculation for goodwill for Heeny? Thanks
In note 2: “The fair value of a 20% holding of the non-controlling interest was $72 million; a 30% holding was $108 million and a 44% holding was $161 million.”
After the acquisition, Minny is effectively holding 56% of Heeny (70% of 80%). So you use the value of 44% as the fair falue of NCI at acquisition.
The amounts for 20% NCI(72m) and 30% NCI(108m) are provided to make students struggling which NCI value to use.
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