Positive / Negative movement in equity

Without thinking too deeply into this, am I not correct in saying that, where we pay the nci an amount greater than the proportionate fair value of the assets acquired, that will result in a decrease in equity? Effectively we shall have made a loss on acquisition (assets acquired say 800,000, amount paid say 1,000,000) Does that do it for you?

Thank you so much Mike. Its makes sense now. You are a star

You're welcome (and thanks for the praise! ) :-)

for consolidation problems, will be on track if a revise acca 2007 papers?