Intra-group Transaction (CONSOLIDATED SOFP)

Hello Sir,

I have problems with these issues in intra-group trading in SOFP.

1) Subsidiary to Parent Sale:
***There is an unrealized profit from the point of Subsidiary but the part of the profit attributable to NCI is considered to be fully realized***

Question # 01 : Then why do we remove NCI proportion of profit which is considered to be fully realized by passing this entry

Group RE
NCI
To Group Inventory

Is the purpose of this to fully eliminate the intra group sale irrespective of the realized or unrealized profit?

2) Parent to Subsidiary Sale:
*** 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?