Step Disposals – Control is retained

Hello, I need your assistance in the following:
A step disposal where the control is retained, so in substance there is no sale and it is a group shareholders’ transaction.
Assuming that we have calculated the increase in NCI and we have the following journals:

Dr Cash (received from the disposal) for example 100
Cr NCI (is increased by for example) 93
Cr RE/OCE (?) 7

When preparing the Consolidated SFP do we account for the 93 in Cash, do we increase it (apart from adding Parent’s + Sub’s balances) by the amount of the transaction?

I have been working out an example and I got a bit confused.
I thought that we should account for that, but then the answer had not account for that, and I thought it might be because since it is an intragroup transaction, there is in substance no sale.

Could you please help me on that?
Many thanks in advance 🙂