Do enterprises need to prepare consolidated statements after they lose control of atomic companies due to the disposal of some equity investments?

After an enterprise loses control of its original subsidiary due to the disposal of part of its equity investment, it needs to prepare consolidated statements.

1. First, after losing control, it will no longer be included in the merger scope.

2. However, the period from the beginning to the loss of control still needs to be included in the scope of merger.

3. From the beginning to out of control, it is necessary to adjust the investment income of the statement.