ACCA Article – Business Combinations Example 6

Hi,

ACCA article Business Combinations – IFRS 3 (revised) example 6 disposal of controlling interest.

I learn the formula as
FV of consideretion x
FV of residual interest x

Less:
Goodwill x
Net assets at disp x
Less NCI at disposal(x)
(x)

Gain/(loss) x/(x)

Can anyone explain why in example they did not account for NCI but included gain reported in OCI?

Thank you