ftwcfa

well, he is using the market value of total sh. holders equity of the child company…
he has exchanged shares of own company for the controlling interest & the non controlling interest .. in combination of these two he has reported for everything ..
so the addition to the parents B/S is
Controlling Interest - Shares issued*% owned
NonControlling Interest - %of Assets as identified using the value of shares issued (As calc in the answer section of the mock).
Hope this helps.