Lecture Notes Chapter 3 Example 4

Dear Lecturer,

I have 2 questions regarding to this question.

1. In W3 retained earning calculation, the goodwill impaired is (11900+400+1400), but I think the 400 & 1400 are total goodwill impaired, so should be split between A and NCI, why not?

2. In W4A, why the share of investment in Liene is deducted from K not L? In Example 3, this amount is deducted from the sub-subsidiary, so I am confused. How do we decide which company should this element be deducted from?

Thank you