Non-Controlling interest — Income Statement/Statement of Comprehensive Income

When calculating profit attributable to NCI for the IS/SOCI do we deduct the share of impairment attributable to NCI?

I know when Retained Earnings are calculated, and non-controlling interest is valued at full and fair value, we deduct the impairment share from NCI.
But do we do the same for the NCI part in IS/SOCI? I saw a question in BPP which did this. But i asked my tutor and she said, the only deduction is from the retained earnings section for NCI.
Can anyone clarify this please?