Sir in the example of disposal control to control the subsidiary disposes 10% of its shares from a 100% and in the (example) you debit the bank and credit NCI with only net assets share not taking into account the goodwill
Where as in the example 5 of group SFP in control to control disposal you debit the bank and credit the NCI with (net assets and goodwill) and then calculate the balancing figure
I am confused as to when to take into both goodwill and net assets into account for balancing figure and when not