Highveldt (BPP study book page 437)

Dear Sir,

My question is related Highveldt (BPP study book page 437) NOTE (II)

Note(ii)- Included in Highveldts investments is a loan of $60m made to Samson at the date of acquisition (10% intercompany loan). interest is payable annually in arrears. Samson paid the interest due for the year on 31 March20X5 ,but Highveldt did not receive this until after the year end. Highveldt has not accounted for the accrued interest from Samson.

In BPP study book, Retained earnings of Highveldt are increased in amount of 6 million (60*10%), and any adjustment is not made to Retained earnings of Samson .

But I had increased 6 million Retained earnings of Samson, and not made any adjustment Retained earnings of Highveldt.

My thoughts are like following:
1) I think this transaction is intra-group transaction and this must not affect group results, because this loan is in between the parent and subsidiary (interest is not paid to outdoors):
2) When Samson calculated 6 million interest, the amount was deducted from retained earnings
DR interest expense CR Payable
DR retained earnings CR interest expense

Can you please explain this issue for me?