Increase in Controlling interest

Hello

I am a bit confused about the double entry as it pertains to retained earnings vs other components of equity when there is a change in controlling interest.

in doing my research, i came across two similar situations where one mentioned RE and the other OCE.

situation which used RE
At 31 December 20X9, P acquires a further 5% of B for $24m. B has made profits and grown by $20m over the year and therefore the carrying value of B is $200m at the year-end.

Answer
The parent has paid $24m for the additional shares and the transfer from the NCI only amounts to $17m, so there is an additional charge to the parent’s equity of the excess of $7m.

This is accounted for in the group accounts as:

Dr Retained earnings $7m
Dr Non-controlling interest $17m

Cr Cash $24m

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Situation which mentions OCE (DEC 2011, Ques: Traveler)

Question
Note #1
On 30 November 2011, Traveler acquired a further 20% interest in Data for a cash consideration of $220 million.
Answer
Positive movement in equity 8.3

Links to ques & answer:

https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/p2int_2011_dec_q.pdf

https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012p/p2int_2011_dec_a.pdf