company accounting

but Sir l looked at a exercise in Revision Kit

Donna Co acquired 80% of the equity share capital of Blitsen Co on 1 January 20X4 when the retained
earnings of Blitsen Co were $40,000. The fair value of the non-controlling interest at this date was
$25,000. At 31 December 20X4, the equity capital of Blitsen Co was as follows:
$’000
Share capital 40
Share premium 10
Retained earnings 60
110
During the year Blitsen Co sold goods to Donna Co for $20,000. This price included a mark-up of
$12,000 for profit. At 31 December 20X4, 50% of these goods remained unsold in the inventory of
Donna Co.
What is the value of the non-controlling interest in the Donna Group at 31 December 20X4, for the
purpose of preparing the consolidated statement of financial position?
A $20,800
B $27,800
C $26,600

here,solution way Non cotrolling interest has been shown.

the fair value of nci(25)+post acq retained earnings((60-40)*20%)- unrealised profit (1200)
=27800
the answer has been taken 27800$

here,why 20 % of share premium(10,000$) has not been taken??

Sir,if share capital have been increased ,in that case, we should also take consideration it while calculating NC? at reporting date?

l mean as NC?’s share of the increase in reserves.