Mega Corporation Acquired 65% of the Voting Shares of Forko

Multiple Choice

Mega Corporation acquired 65% of the voting shares of Forko Ltd for €10 billion and used the purchase method of accounting for the merger. Mega Corporation's interest in Forko Ltd had a restated value of €950 million. How should Mega account for the difference?

A) as Gain from Acquisition on the current period income statement
B) as Goodwill on the consolidated balance sheet
C) as a Loss from Merger on the current period income statement
D) as Additional Paid-in Capital on the consolidated balance sheet