consolidate statement

hello,

question:
parent Co acquired 60% of Subsidiary co’s ordinary share capital on 1 oct 20×2. so I calculated each asset(consolidated) 100% of parent co’s + 60% of subsidiary co’s but the answer says 100% of Parent co’s + 100% of subsidiary’s. why is that??

below is the question except for “the respective statement of financial position as at 30 sep 20×6” since my question is about why they are not proportionally consolidated.

Barcelona Co acquired 60% of Madrid Co’s ordinary share capital on 1 October 20X2 at a price of $1.06 per share. The balance on Madrid Co’s retained earnings at that date was $115m.
At the date of acquisition the fair values of some of Madrid Co’s assets were
amounts. One line of Madrid Co’s inventory had a fair value of $8m above its carrying amount. This inventory had all been sold by 30 September 20X6. Madrid Co’s land and buildings had a fair value $26m above their carrying amount. $20 of this is attributable to the buildings, which had a remaining useful life of ten years at the date of acquisition.
It is group policy to value non-controlling interests at full (or fair) value. The fair value of the non- controlling interests at acquisition was $86m.
Annual impairment tests have revealed cumulative impairment losses relating to recognised goodwill of $20m to date.
Required
Produce the consolidated statement of financial position for the Barcelona Group as at 30 September 20X6.

Thank you in advance