NCi share of retained earnings this year statement of comprehensive income

Hi mike

In the solution to example 5, page 169, when you compare the retained
earnings of the parent c/F to b/F 198750 – 160875 = 37875 this ends up equalling the parents share that ends up on the soci last line. (57875 – divs 17 – NCi 3 = 37875). Yet when you compare the NCi c/F to b/F 15250 – 14250 = 1,this does not equal the figure that ends up on the soci, ie 3 for this year. Is it possible you could explain the reason for this? Is it something to do with the dividends?