Hi, in financial accounting (ACC2100 - Monash University) when calculating the NCI for adjusted operating profit after tax, where do you get the figure for PAT adjustments in current year from BCVR entries?

In the attached file, the line is in the last chunk of text (fifth line from the bottom of the page)

ACC/ACF2100 Financial Accounting Topic 8: Calculation of NCI (Alternative Method) 1. Calculate NCI share of subsidiary's share capital at date of consolidation. 2. Calculate NCI share of subsidiary's reserves at date of consolidation. 3. Calculate NCI share of Business Combination Valuation Reserve. 4. Calculate NCI share of subsidiary's adjusted opening retained earnings. 5. Calculate NCI share of subsidiary's adjusted operating profit after tax (PAT) for current year. 6. Calculate NCI share of dividends paid and provided by subsidiary during the current year. 7. Calculate NCI share of any other transfers in or out of subsidiary's retained earnings during the current year. Format: Adjusted RE (op) of Subsidiary RE (op) of subsidiary Less Unrealised PAT in opening inventory Less Unrealised PAT on sale of NCA in previous years Less PAT adjustments in previous years from BCVR entries Add Realised PAT on sale of NCA through depn in previous years Adjusted RE (op) of subsidiary XXX1 (XXX2) (XXX3) (XXX4) XXX5 XXX6 NCI share of adjusted RE (op) = XX% of XXX6 Format: Adjusted Operating PAT of Subsidiary Operating PAT of subsidiary Less Unrealised PAT in closing inventory Less Unrealised PAT on sale of NCA in current year Less PAT adjustments in current year from BCVR entries Add Unrealised PAT in opening inventory Add Realised PAT on sale of NCA through depn in current year Adjusted operating PAT of subsidiary NCI share of adjusted operating PAT = XX% of XXX7 Prepared by Dr Lisa Powell XXX1 (XXX2) (XXX3) (XXX4) XXX5 XXX6 XXX7