Notional NCI

Hello dear Tutor,

Could you please help me with this issue?

I don’t really understand when to include notional NCI in the calculation of G/W impairment.

I mean, there are questions (like Traveler from Dec11 exam), where there are 2 subsidiaries, and FOR ONLY ONE of them we use the notional NCI. For the other just the G/W and NA @ DOR, when comparing with the recoverable amount.

I don’t understand why we use notional NCI for just one of them. Is there a difference between the 2 subsidiaries in the question, that I can’t really see?

Thank you very much!
Irina