SBR Online Lecture Notes Page 27

Hi Forum,

Hope someone can help with this query. On page 27 of the lecture notes Example 4 the worked example states that

Less sub sold

Net Assets 201
Goodwill 38
NCI(53)

However, in the lecture notes the proforma states that
Less sub sold

Net Assets x
Goodwill (x)
NCI(x)

The above proforma does not match the worked example structure.

Could someone clarify?

Thanks in advance

Naz