net asest list chapter 9

sir,
i like to know fron you is the method which is described below will be acceptabe in term of pup on nca.

as in kaplan book,we calculate pup as difference in cv at subsidiary book(which sold the nca) and cv in parent books and then deduct from subsidiary net asset list as follow(from ch 9 example 1 ot notes)

at acqu date at csfp date

share capital 200000 200000
premiun 10000 10000
retained earnings 59333 64000
Pup on nca – 15000

you have deducted 20000 from sub and then adding 5000 to parent but net effect is 15000.will the above treatment is correct and not(logic) and secondly how the dividen is treated in above way and if sub is incurred loss which is in your answer then dividend whic it pay for two month is from pre acquistion profits and dividend from pre acq pofit is deducted from retained earning.plz wxplain this matter(dividend).

thanks for answering my previous question