COI Subsequent Consolidation SAP Help - correct Cons unit?

The SAP Help for COI Subsequent Consolidation lines 17 and 18 in Purchase Method nominates cons unit A (the parent of the cons unit U which has earnings of -100 in the period).

refer: http://help.sap.com/saphelp_erp60_sp/helpdata/en/08/fd7b4070ebd462e10000000a155106/frameset.htm

The Items posted to are: Retained Earnings +40; and Net Income (Income Statement) -40.

The SAP Help seems inconsistent with what I see in our BCS system.

Aren't these lines the offsets / balancing entries for lines 3 and 4?

Should the SAP Help really be nominating cons unit U in lines 17 and 18?