WHY DID ACCA PRATCICE PLATFORM ANSWER INCLUDE THE EXCESS FAIRVALUE IN NCI calcul

I need help understanding something about NCI calculation in the Paisley Co question from the ACCA Practice Platform.

I have always calculated NCI at the reporting date using:

**NCI at acquisition

NCI share of post-acquisition movement in net assets**

which normally means:

(post-acquisition retained earnings – FV depreciation(of the uplifted assets) – PUP, etc.) × NCI %

This method has always worked in past questions, including the BPP question “Pedantic Co,” where there was a fair value uplift on plant. In that question, BPP did NOT include the fair value uplift in the NCI post-acquisition calculation — they only adjusted for the extra depreciation. My answer matched BPP.

But in the Paisley Co question from the acca practice platform, the ACCA answer does include the full $3m fair value gain on the head office when calculating NCI’s share of post-acquisition movement. i wont post full question . it is long.. i will give only necessay parts.. here is the question.

nci =20%
The fair value of Scottish Co’s net assets were equal to their carrying amounts with the exception of its head office. This had a fair value of $12m in excess of its carrying amount. At the date of acquisition, this had a remaining life of ten years.

(3) Scottish Co made a loss of $10m for the year ended 31 December 20X9
Equity
Equity shares of $ 40,000
Retained earnings 81,700

this is the answer form ACCA

(W9) Retained earnings

Scottish Co:
Current year loss (5,000)
Additional depreciation (600)
Fair value gain 3,000
––––––
Adjusted loss (2,600)

(W11) Non-controlling interests

$’000
Fair value at acquisition 29,000
Adjusted loss (20% x $2·6m) (W9) (520)
––––––
Non-controlling interests 28,480
–––––––

I’m confused because in both questions:

there is a fair value uplift at acquisition

the asset has a remaining useful life

we adjust for extra depreciation

my usual method worked for BPP but not for the ACCA question

Why is the fair value uplift treated differently in the Paisley Co question compared to the Pedantic Co question?
Why does NCI share the revaluation surplus in one question but not the other?

here is pedantic co answer if u want

Fair value adjustments
Acq’n Mov’t yearend
$’000 $’000 $’000
1.4.X8 6/12 30.9.X8

Plant (*$2m/5 x 6/12)

2,000 (200)* 1,800

th epost acquisition movement wpuld be -200 and would apportion it to nci and group… but acca doesnt do that in this questin.