Unrealised profit on goods sold in Consolidated A/C

Dear Tutor,
I have a question concerning the consolidated accounts, and I hope you could kindly give me your guidance in that regard.

In dealing with the transactions where the goods of $100 ( with profit element of $50) sold from subsidiary (i.e 80% of shareholding held by parent) to associate (i.e 20 % of shareholding held by subsidiary) remained as inventories held by the associate at the year end, shall the unrealized profit be allocated in proportion to the Non-controlling interests in the subsidiary in the consolidated financial statements in the following way?

DR Group reserves 8
DR NCI (sub) ( 20% of $50) 2
Cr Interest in associate ($50 x 20%) 10

May I look forward to receiving your kind guidance soon?

Regards
Wilson