What portion of the fair value of a subsidiary's net assets normally is included in the consolidated

Question:

What portion of the fair value of a subsidiary's net assets normally is included in the consolidated following a business combination?
Balance Sheet
Balance sheet is a statement of the financial position of a business that list all the assets, liabilities, and owner’s equity and shareholder’s equity at a particular point of time. A balance sheet is also called as a “statement of financial...