Under the Identifiable Net Assets $($INA$)$ method, Non$-$controlling Interest $($NCI$)$ is

recognized in

in the consolidated balance sheet, like the Fair Value

Enterprise $($FVE$)$ method. Its amount is based on

of the identifiable net

assets of the subsidiary; it excludes any value pertaining to the subsidiary's

goodwill.

shareholders' equity; carrying amounts

liabilities; fair values

shareholders' equity; fair values

liabilities; carrying amounts