barlow’s reserves =15000 pre-acquistion reserve=10000 therefore, post-acquistion reserve=15000-10000=5000 gary’s share of reserve=5000*60%=3000 NCI share of reserve=5000-3000=2000
fair value of NCI at acquistion=25000(ur print is not clear, i assume, 31 dec 20×5) plus NCI share of reserve(2000) NCI at reporting date=25000+2000=27000