NCI's share of profit & URP

I have come to several incorrect conclusions on why no URP is deducted in the calculation of NCI’s share of profit when the parent company have sold goods to the subsidary company, as such can you please tell me if this final conclusion is correct? If incorrect, please provide me with the correct conclusion. Thanks.

Conclusion:
When a parent company sells goods to the subsidiary company the URP in purchases of the subsidiary nets off with sales to the extent of which the goods have been sold by the subsidiary. The remaining URP in purchases nets off with the URP in closing inventory thus causing the net effect to be zero on the profit for the year. As such no URP is deducted from the NCI’s share of profit.