Hi, Can you please tell me how do you work out Net Asset when calculating Increase/ Decrease in NCI, especially when there is FV Adjustment. Normally, NA = Share Capital + Retained Earning (till the date on increase/ decrease) + Other Component Of Equity but what about FV Adjustment. Because I looked at the answer & for increase in NCI (Fence) they deducted Total FV Adjustment at year end where as with Decrease (Park) I’m not too sure how they’ve calculated Net Asset? Thanks.