Pillar 2 Queries

Summary:

Couple of queries re Pillar 2 presentation in TRCS

Content (please ensure you mask any confidential information):

Got a couple of queries re Pillar 2 presentation in TRCS below. Appreciate if anyone could provide some insight.
1. A -ve ETR (say -5%) is computed when there's +ve GloBE Income and -ve Covered Tax. Top-up Tax will then shown as 20% (Most likely from 15% - (-5%)). Is this a sensible case in reality?

2. Following question 1 above, this shows a difference in Top-up Tax Allocation amount under "Pillar Two Top-Up Tax - Constituent Entity allocation" form between Jurisdiction (15% is used where the -ve ETR is excluded) and its entities total (20% is used including -ve ETR). I think they should be shown consistently?