In accordance with IFRS 3 Business Combinations, acquisition accounting of an investment in another entity...

Parent's and 100% of the other entity's assets and liabilities are added together line by line.

Group's share of the net assets of the other entity are shown as one line under non-current assets.

Parent's and group share of the other entity's assets and liabilities are added together line by line.

Group's share of the net assets of the other entity are shown as one line within equity.