Dividend on consolidate of SOFP

Black purchased its ordinary shares 70 % in Bury Group structure Black ==> 70 % Bury Statement of profit of loss for the year ended 31 October 20X5 Black Bury $'000 $'000 sales 245,000 95,000 cost of sales (140,000) (52,000) -------------- ----------- Gross Profit 105,000 43,000 Distribution cost (12,000) (10,000) Administrative cost (55,000) (13,000) Dividend income from bury 7000 - -------------- ----------- Profit before tax 45,000 20,000 Statement of Financial Position as at 31 October 20X5 Current Liabilities Payable 9,000 2,460 Dividend 20,000 10,000 Answer : Black Group Statement Of Financial Position as at 31 October 20X5 Current Liabilities Dividend (20 + (10 x 30% ) ) 23,000 My question is why when we consolidate on Dividend , we only recognized 30% on Bury Dividend . Is there any link between $7000 Dividend on Profit and Loss under Black to the consolidate SOFP . I just want to know the reason and logic behind it. Regards