Enter the price paid by the parent in C3. Then, enter value of NCI in D3. Normally, this is proportionate to price paid by parent. It can be a separate value, but never less than D4. This would happen...

Enter the price paid by the parent in C3. Then, enter value of NCI in D3. Normally, this is proportionate to price paid by parent. It can be a separate value, but never less than D4. This would happen when the parent pays a control premium. B3 is sum of C3 and D3.