BPP rev kit qn 123 Plastik (12/14 amended)

hey guys,

For those who use BPP F7 rev kit for sep16, I kind of have an issue with agreeing with BPPs solution of group retained earnings. Why did they not include point (i)’s increase in FV of 600 in calculating the change in net assets of Subtrak, which is further multiplied by the group’s share.

At the same time they included +600 in calculation of NCI.

I am at a loss, would appreciate any help with this issue.