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Under PSAK 103 Business Combinations (formerly PSAK 22), PT Nusantara acquires 80% of PT Samudera for Rp4,800,000,000 when the fair value of its identifiable net assets is Rp5,000,000,000. The non-controlling interest (NCI) is measured at its fair value of Rp1,150,000,000. What goodwill is recognised?

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