Intra-group Transaction (CONSOLIDATED SOFP)

Hello Sir,

I am having the following issues in intra-group trading in SOFP.

1) Subsidiary to Parent Sales:
***The part of the profit on the sales of goods attributable to the NCI is considered to have been fully realized but the part attributable to the subsidiary is not.***

Question # 01 : Why do we remove NCI part of the profit which has been realized by passing this entry?

GROUP RE
NCI (Unrealized Profit * NCI Holding %age)
To Group Inventory

Is the purpose of this to eliminate the whole profit rather than the unrealized part of it?

2) Parent to Subsidiary Sales:
*** Note that the adjustment to the NCI only occurs when the sale is from subsidiary to the parent (where the unrealized profit is in the subsidiary). If the sale was from the parent to the subsidiary, then there is no adjustment to the NCI. BPP STUDY TEXT***

Question # 02 : When parent sell goods to partly owned subsidiary, shouldn’t the part of the profit on the goods sold attributable to NCI be considered realized as well?