Catron corp is having liquidity problems, and as a result, it sells all of its outstanding stock to lambert inc for cash. Bc of catron\'s problems, lambert is able to acquire this stock at less than the fair value of the co\'s net assets

Catron corp is having liquidity problems, and as a result, it sells all of its outstanding stock to lambert inc for cash. Bc of catron's problems, lambert is able to acquire this stock at less than the fair value of the co's net assets. how is this reduction in price accounted for within the consolidation process?