page 175 relating to the question on brodick & lamlash, consolidated statement of profit or loss:
the profit attributable to nci is 20% X 40 (the whole of the subsidiary’s profit for the year, pre + post)
why is it different from the solution on page 174 to the question on page 173 (P Co.) where the profit attributable to nci appears to be taking the nci interest in only the post-acquistion profits (18 X 40%)? !