Negative Minority Interests

CFA Level II Equities
#1

HI,

A company pretend to do the account consolidation using the equity method (sum line by line). She have a 80% participation on a company that have negative equity (-800.000 EUR).

How should be the minority interests demonstrate in the consolidated accounts?

A) Equity (20%) Debit of 160.000 EUR (negative minority interests)? How should we interpret this negative value?

B) No recognition of these minority interests, placing the entire -800.000 in equity other variations?

Ty for your repplies;)

#2

Maybe the target must pays to the acquirer for this acquisition, because the target company can not pay its debts with its assets.

This situation doesnt exist in pratice, IMO.