Dear Mentors/ Students, Would you be so kind to tell me why in the attached example fair valur of NCI at the date of disposal has beed deducted instead of adding, please? https://opentuition.com/acca/sbr/acca-sbr-specimen-exam-2-question-1/ In Study Notes this step of disposal requires calculation of Group Profit/ Loss on disposal of the subsidiary as follows : Proceeds Add: Investment still held Add: NCI Less: Net Assets Less: Goodwill So, the approach differs. Which one is the correct? Thank you in advance!