VIAGEM – Profit attributable to owners and NCi

Hi, I have a qeustion related to the split of profit in consolidated SPL (profit attributable to: Parents and NCI). In the exercise called Viagem, when calculating Profit attributable to NCI we adjusted depreciation and impairment to the subsidiary profit. What about PUP – why it is not inculded?

Is there any general rule how to calculate profit attributable to NCI? I thought this is just %NCI* consolidated PFY. Thank you!