If the parent company partially disposes of the long-term equity investment in its subsidiaries without losing control, the capital reserve (capital premium or equity premium) shall be adjusted for the difference between the disposal price and the share of net assets continuously calculated by the subsidiaries from the purchase date or the merger date. If the capital reserve is insufficient to be offset, the retained earnings shall be adjusted.
2. If the parent company loses control of the atomic company due to the disposal of part of the equity investment or other reasons, it shall make the following accounting treatment in the consolidated financial statements:
(1) The book value of long-term equity assets and goodwill is derecognized, and the book value of minority shareholders' rights and interests (including other comprehensive income belonging to minority shareholders) is derecognized.
(2) Re-measure the remaining equity according to the fair value on the date of loss of control, and account the remaining equity as a long-term equity investment or financial instrument according to the impact of the remaining equity on the invested entity.
(3) The sum of the consideration obtained from the disposal of the equity and the fair value of the remaining equity, minus the sum of the share of the book value of the net assets that should be continuously calculated by Atomic Company from the date of purchase and the share of goodwill calculated according to the original shareholding ratio, and the difference is included in the investment income of the current period when control is lost.
(4) Other comprehensive income and other changes in owner's equity related to the equity investment of Atomic Company shall be transferred to the current profit and loss when the control right is lost, except for other comprehensive income generated by the re-measurement of defined benefit plans's net liabilities or changes in net assets by the investee.
3. If the step-by-step transaction is a "package transaction", each transaction should be treated as a transaction that disposes of the atomic company and loses control. For each transaction before the loss of control, the difference between the disposal price and the share of the book value of the subsidiary's net assets calculated continuously from the purchase date shall be included in the consolidated financial statements and transferred to the current profit and loss when the control is lost.