Is the total owner's equity attributable to the parent company equal to the owner's equity of the group headquarters?

"Owner's equity attributable to the parent company" is only the part of "subsidiary net assets" attributable to the parent company. The parent company is only the listed company itself, and the holding subsidiary is reflected in the "long-term equity investment" of the parent company. There is a difference between the two, probably because the gains and losses of the parent company and the subsidiary company are different. Furthermore, according to the current accounting standards, the holding subsidiaries (with a shareholding ratio of more than 40%) are accounted by the cost method, so the long-term investment of the parent company is not equal to the product of the subsidiary's net capital and the shareholding ratio, because the net capital reflected in the parent company's statements is not equal to the "owner's equity attributable to the parent company" in the consolidated statements.