FRNCI on proportionate on net assets

Hello Mr Chris , How are you, In the following example there is an impairment of goodwill But the issue is the calculation of NCI , I found in the answer that they calculated the the NCI by taken orginal subsidiary Capital + retained earnings at ACQ x 30% and thats really correct ,which gives 82500 But in the year end NCI now here we have to take the original capital of subsidiary +post acq profit x 30% or we have to build up on the total of the NCI at acquisition which was 82500 +200000-125000=75000*30% =22500 less imp of goodwill (50000 x 30%)15000=7500 then the toal =90000 please help in this as it is comfusing, Thanks, ----------------------------------- Q Watts Co acquired 70% of the sh are capital of Pilkington Co on 1 January 20X2 for $300,000. The goodwill arising on consolidation has been impaired by $50,000 as at 31 December 20X5. The share capital and reserves of the two companies as at 31 December 20X5 were as follows: Watts Co Pilkington Co Share Capital $400,000 $150,000 Retained earnings $300,000 $200,000 At the date of acquisition Pilkington Co had retained earnings of $125,000. Watts Co measures the non-controlling interest as the proportion of net assets of the subsidiary. In the consolidated statement of financial position of at 31 December 20X5 what amount should appear for the non-controlling interest? A $105,000 B $90,000 C $82,500 D $60,000 Answer NCI at acq= 30% * 275,000 = 82,500 NCI= 82,500 Retained earnings= 200,000-125,000= 75,000*30%= 22,500 Less Impairment= 50,000*30%= (15,000) TOTAL= 82,500+ 22,500 – (15,000) = 90,000.