问一道题：NO.PZ201812100100000108

问题如下：

The value of the minority interest at the acquisition date of 1 January 2020 is:

选项：

$300 million.

$400 million.

$500 million.

解释：

A is correct.

According to IFRS, under the partial goodwill method, the value of the minority interest is equal to the non-controlling interest’s proportionate share of the subsidiary’s identifiable net assets. Rainer’s proportionate share is 20%, and the value of its identifiable net assets on the acquisition date is $1.5 billion. The value of the minority interest is $300 million (20% × $1.5 billion).

解析：partial goodwill=%MI shareholders own*FV of net assets，Rainer的少数股东持股比例是20%，net identifiable assets是$1.5 billion，直接相乘可得$300 million。