It shows that the merger belongs to the enterprise merger under the same control, and the initial investment cost = 2000 * 80% =160,000 yuan.
Look at enterprise accounting standards
Article 3 For long-term equity investment formed by enterprise merger, the initial investment cost shall be determined in accordance with the following provisions:
(1) For a business combination under the same control, if the merging party takes cash payment, transfer of non-cash assets or assumption of debts as the merger consideration, the initial investment cost of the long-term equity investment shall be the share of the book value of the owner's equity of the merged party on the merger date. Adjust the capital reserve for the difference between the initial investment cost of long-term equity investment and the book value of cash paid, non-cash assets transferred and debts undertaken; If the capital reserve is insufficient to be offset, the retained earnings shall be adjusted.
If the merger party takes the issuance of equity securities as the merger consideration, it shall take the share of the book value of the owner's equity of the merged party as the initial investment cost of the long-term equity investment on the merger date. According to the total face value of issued shares as share capital, the capital reserve is adjusted by the difference between the initial investment cost of long-term equity investment and the total face value of issued shares; If the capital reserve is insufficient to be offset, the retained earnings shall be adjusted.