FV of NA at date of acquisition (parent share)

Hi teacher!

Could you please explain the method of calculation when parent issued some of its own shares in exchange for the shares in the Subsidiary.

I compare two examples and can’t understand the right method
In comprehensive example (lecture #9) we made W2 (Goodwill) calculation.
We calculated FV of net assets at the date of acquisition (share capital+share premium+pre-acquisition RE+FV adjustment). We do not implement any parent’s share to FV of net assets

However, In mini exercises, topic 10 (goodwill) question #3, we calculated P’s of net assets.

(On 1 November, 2009 Patricija acquired 60% of the 4 million $ equity shares of Sergejus in a share exchange of two shares is Patricija for
three shares in Sergejus. At the date of acquisition shares in Patricija had a market value of $6 each.
Sergejus profit for the year ended 30 April, 2010 was $3 million and retained earnings at that date were $6.5 million. At the date of
acquisition, the fair values of Sergejus‘ assets were equal to their carrying amounts with the exception of an item of plant which had a fair
value of $2 million is excess of its carrying amount.
The non-controlling interest is to be accounted for at fair value. For this purpose, the fair value of the goodwill attributable to the noncontrolling
interest is $1.5 million, and goodwill is not impaired as at 30 April, 2010)

Answers:
NA @ doa
Shares 4,000,000
Ret ears b/f 3,500,000
Ret ears 6 months 1,500,000
fv adjustment, plant 2,000,000
total: 11,000,000
P’s share 60% 6,600,000

Why do we use 60% and do not use it in our comprehensive example