more complex group structure example 4

tutor?I have two questions on anda and kristina and liene,can you help me out?
1. Why the INCI share of the investment in Liene is not deducted from Liene’s NCI calculation as in example 3 but from Kristine’s NCI calculation? Both give the same results, but i do not understand the reason.
2. When calculating the goodwill in Liene should we split it in 2 parts (A in L and K in L) or could we just make a combined calculation? It also gives the same results.