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On 1 January 2001 H acquired 80% of the share capital of S for $1,100,000.
The share capital and reserves of the two companies were:
At 1 January At 31 December
2001 2005
$000 $000
Share capital H 1,000 1,200
S 400 400
Retained earnings H 800 1,300
S 500 800

What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
A $240,000
B $80,000
C $180,000
D $140,000

 A 20% x (400,000 + 800,000)