method 3 qualifying non controlling interests are measured at proportionate share of 611719

Initial measurement of non-controlling interests in a business combination (2)

Method 3 Qualifying non-controlling interests are measured at proportionate share of identifiable net assets net of other components of non-controlling interests

The non-controlling interests are measured as follows:

The difference between goodwill of 295 and 290 is 20% of 25, i.e. the amount attributable to the non-controlling interest in the call options.