Q2 on OP's note example exericises

15,720 is 40% x ( Natalija's this year's profit after tax less the pup of 2,700 )

So 40% x 39,300 = 15,720

61,580 is Viktorija's own profit after tax ( 50,000 ) - the dividend received from Natalija ( 12,000 ) + V's share of N's adjusted profit after tax ( 60% x 39,300 )

Or, more simply, it's 77,300 - the amount attributable to the nci!