When the parent company disposes of part of the equity of the subsidiary company without losing control, the net assets of the subsidiary company can be divided into two parts in the consolidated financial statements, one part belongs to the owner's equity of the parent company (including the net assets and goodwill of the subsidiary company) and the other part is the minority shareholders' equity (including the net assets of the subsidiary company but excluding goodwill). When the parent company buys or sells part of the equity of the subsidiary company, it is a transaction between the two types of owners. When the parent company purchases minority shares, it will adjust the book value of minority shareholders' rights and interests (including the net assets of subsidiaries, but excluding goodwill) to the owner's rights and interests belonging to the parent company in proportion. On the contrary, when the parent company sells part of the equity, the book value of the owner's equity (including the net assets and goodwill of the subsidiary) attributable to the parent company is adjusted to minority shareholders' equity in proportion.
It is worth noting that when the parent company disposes of part of the equity of its subsidiary without losing control, it should not stop confirming the goodwill corresponding to the disposed equity.