Ask about dividend paid to NCI, disposal of subsidiary, IFRS 11

Dear sir,

I have three questions as below:

1.Cash flow about dividend paid to NCI, I don’t understand why dividend paid to NCI is debit NCI, I think when NCI received dividend means increase money so must credit NCI ?
2. In example on BPP Illustration 1 about disposal subsidiary,

per question : Mart ( Parent company) measure NCI at proportionate share of net asset at date at acquisition.
Therefore when calculate goodwill at date control lost, must less net asset of subsidiary with % proportion of Parent, but in answer no multiple net asset of subsidiary with proportion of Parent
Answer is
Consideration transferred 250m
NCI (20%%300) 60m
FV of net asset (300)
Total 10m
Follow me, FV of net asset must multiple 80% proportion of Parent, means that 300*80% because NCI measured at proportional method

3. IFRS 11, example in BPP about joint arrangement
Question: ABM Mining entered into an arrangement with another entity, Delta Extractive Industries, and the national Government to extract coal from a surface mine. Under the terms of the agreement, each of the two entities is entitled to 40% of the income from selling the coal with the remainder allocated to the government. Machinery is purchased by each investor as necessary and all costs (including depreciation in the case of the machinery which remains the property of each entity) are shared in the same proportions as the income. Coal inventories on hand at any point in time belong to the three parties in the same proportions. All decisions must be made unanimously by the three parties.

Answer: I don’t understand why ABM will record machinery purchase in full in its own FS, I think must record only 40% because question say that Machinery are shared in the same proportions as the income.

Thank you so much.