How to dispose of subsidiaries during the reporting period to offset undistributed profits of subsidiaries?

During the reporting period, the methods of disposing of subsidiaries to offset undistributed profits of subsidiaries are as follows:

1, which makes the cross-reference relationship of the individual statements of the disposed subsidiaries consistent during the reporting period;

2. Adjust the individual statements of the disposed subsidiaries used to prepare consolidated statements to be consistent. Accounting for consolidated statements in accordance with the accounting standards for business enterprises;

3. The undistributed profits of subsidiaries are offset financially according to the accounting statements.