Reading 16 Q30 non-controlling interest deducted from Total Assets

In the answer to the question they state: “Total asset turnover on beginning assets using consolidation = £1,460/£2,950 = 0.495. Under consolidation, Assets = £2,140 − 320 + 1,070 + 60 = £2,950.” So they added FV of assets of the acquirer and acquiree, GW (or unrecorded licenses in this case), and subtracted Non-Controlling interest from Assets.

However, in BB Ex9 they included FV of total assets in consolidation, and then added Non-Controlling interest to SE.

Can anyone explain as to why?