Question 296 Highveldt Co (BPPkit 2019-2020)

Hello. ii) asks us to calculate the NCI. The question states that there is an intragroup loan of $60m at 10% that parent made to subsidiary and that the subsidiary has accounted for the interest expense. However when consolidating and calculating the NCI should we not eliminate the interest expense (addition to profit) as its intragroup? The Answers it doesn't do anything with interest expense