Zebra Ltd. holds 80% stake of issued equity share capital of Camel Ltd. and 25% of issued irredeemable preference shares. This acquisition was made…

Zebra Ltd. holds 80% stake of issued equity share capital of Camel Ltd. and 25% of issued irredeemable preference shares. This acquisition was made on 1 st October, 2024. Issued equity and preference share capital of Camel Ltd. as on 31 st March, 2025 is 30 crores and 9 crores respectively; and closing balance of retained earnings as at 31 st March, 2025 is 60 crores. All the book values of assets and liabilities were same as their fair values except for an asset having a life of 6 years as on the date of acquisition of control. The carrying amount of the asset was 6 crores on date of acquisition and its fair value was 9 crores. The asset is depreciated on SLM basis. Based on aforesaid information, compute non-controlling interest in Camel Ltd. in the consolidated financial statement of Zebra Ltd. You need to undertake adjustment of depreciation on the asset arising due to its fair valuation.