intra group loan

Hi,
Q On 1 July 20X7, Spider acquired 60% of the equity share capital of Fly and on that date made a $10 million loan to Fly at a rate of 8% per annum.

What will be the effect on group retained earnings at the year end date of 31 December 20X7 when this intragroup transaction is cancelled?
Group retained earnings will be reduced by $160,000

Here we have deducted the investment income of 8% and added the savings on interest payable.

Q Brigham Co has owned 70% of Dorset Co for many years. It also holds a $5 million 8% loan note from Dorset Co. The financial statements of Dorset Co show a profit for the year ended 31 December 20X6 of $1.3 million.

Brigham Co acquired 80% of the equity shares in York Co on 1 July 20X6. The financial statements of York Co show a profit for the year ended 31 December 20X6 of $2.4 million.

The profits of all group companies accrue evenly across the year.

What is the amount attributable to the non-controlling interests in the consolidated statement of profit or loss? (Enter your answer to the nearest $’000)
510,000

When we calculated the answer here why have we not removed the intragroup transaction , why didnt we add on the savings from interest payable .

sorry.. Thanks