KW owns 80% of the ordinary share capital of SN, its only subsidiary. The non-controlling interest in SN was valued at fair value at the date of acquisition. In the year ended 31 December 20X3 SN had total comprehensive income of $238,000. A fair value adjustment at acquisition results in additional depreciation of $8,000 in the year ended 31 December 20X3. Goodwill on the acquisition of SN was impaired by $10,000 in the year to 31 December 20X3 and $12,000 in the previous year. 

What share of total comprehensive income is attributable to the non-controlling interest for the year ended 31 December 20X3?  

Answer rating: 100% (QA)

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