2019-3/6 SBR Question 1(c)

Dear sir/madam,

I was confused about why the cumulative exchange gains on 30 September 20X6 are 80% of $8.2 plus $13.4. Because goodwill has been calculated using the fair value method on 1 January 20X2 which is dinar 42 million, why multiply by 80% again?
I can understand why multiply 80% of $13.4 exchange gains, but isn’t $8.2 million already an 80% exchange gain? And why do NCI share exchange gains need 20% of $8.2? Since my opinion is when calculating the goodwill on 1 January 20X2 NCI was totally added into FV of consideration, why do we need to multiply the NCI percentage of exchange gain again?

I’m waiting for your reply. Thanks a lot.