In preparing the CSoFP W4 we need to deduct the impairment attributable to NCI to get the NCI value in CSoFP. e.g. NCI owns 25% shares of the subsidiary, however, the NCI’s goodwill is 40% of the total goodwill(maybe in the question, it tells us the goodwill of NCI). Then in this case we should attribute the total goodwill impairment to NCI using 25% or 40%?? Thanks