Rag owns 75% of Tag and Tag owns 40% of Bobtail. Both companies were acquired 4 years ago.

The profit before tax for the year of each company is as follows: Rag $6,000, Tag $5,000 and Bobtail $4,000.

Each company has a $1,000 tax expense.

Rag measures non-controlling interests at acquisition at their proportionate share of the subsidiary's net assets.

Goodwill at acquisition of Tag was $1,000 and Bobtail $300. At the date of acquisition the fair value of Bobtail's buildings were $1,000 greater than their book value. The buildings are being depreciated over a remaining useful life of 20 years.

It is estimated that the goodwill at acquisition has suffered impairment losses in the year of $400 for Tag. Goodwill impairments are treated as an operating expense.

What is the figure in the consolidated statement of profit or loss for the non-controlling interests?