Hi, I have a question relating to the nci measurement at proportionate method. For example, company P acquired 80% share of company S. At the date of acquisition, fair value of assets and liabilities are the same as carrying amount except a ppe has an amount of $5m over its carrying amount. My question is when we calculating the nci with proportionate method, we will calculate as 20%*fair value of net asset of subsidiary but does the fair value include the $5m adjustment?