SBRJune 2010 - Consoidated Income Statement

Dear Sir / Madam, How ACCA solved answers have calculated Goodwill I am unable to understand Consideration 136 Indirect holding in Ceram ( NCI) 30% X 136 = ( 40.8) FV of NI 26 ============================================== 121.2 Net Asset Acquired (115) ======================================== Goodwill 6.2 It is also stated that goodwill could be calculated from entity’s perspective (47 million) which would give significantly differently goodwill and gain / loss on disposal What does it mean ! We can work out goodwill in normal way as we do. Would it be accepted ! Kindly advise Deep