non-controlling interests & intragroups loan transactions

Hi dear tutors,

Please answer my questions. Thanks in advance.

1) Brigham has owned 70% of Dorset for many years. It also holds a $5 million 8% loan note from Dorset. The entity financial statements of Dorset show a profit for the year of $1.3 million.

2) Brigham has owned 70% of Dorset for many years. It also mades a $5 million 8% loan note to Dorset. The entity financial statements of Dorset show a profit for the year of $1.3 million.

What is the amount attributable to the non-controlling interests in the consolidated statement of profit or loss in each two options?

My answers:

1) I subtracted loan interest from the profit
$1.3 million – $5 * 8% = $0.9 million
NCI= $0.9 million * 30% = $0.27 million

2) I dont do any reconcilation
NCI= $1.3 million * 30% = $0.39 million

These are true or not?