NCI Calculation – Dec 2007 P2

Hello,

I was working out through question 1, and I wanted to double check with someone my understanding of an answer.
I worked out the goodwill for the acqn of lose and included the amortisation (£2m) to get the goodwill figure of £23m. What I am having trouble with is figuring out why the NCI value is £61.6m. I understand you take the Share capital + P+L reserve at NCI holding (20%). but what challenged me was the addition of 10m and the deduction of 2m.

Is this due to the capitalisation of the operating lease? (+£10m)
and then the subsequent deduction of a £2m reverting of the building back to the original condition (-£2m), or is this figure due to the depreciation of the operating lease?

I would be very grateful for your help in this matter. If you require further information, I will be more than happy to give it.

Thanks in advance.