Technical article on Business Combinations

Hello,

the last example provided in the technical articles on business combinations (IFRS 3 revised) – available here https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/business-combinations.html – deals with step disposal, where we lose control.

In calculating profit/loss on disposal, it seems to me that NCI was not included.

I would expect the calculation to be following:
FV of consideration 65
FV of remaining interest 25
NCI – here I’m not sure how to calculate it – probably (6 + 10%x6)
and then deducting net assets and goodwill at disposal

Why the NCI does not appear in the calculation provided in this example?

Thank you for advice!